this growth in the number of gas utility customers reflects continued high demand for natural gas across the residential and commercial customer segments . our gas utility continued to execute on its infrastructure replacement and system betterment program with record capital expenditures in fiscal 2018. our total capital expenditures were nearly $ 340 million which included record spending on replacement and betterment capital expenditures . in addition to these distribution system expenditures , we spent more than $ 30 million on buildings and grounds improvements , including the renovation of existing buildings and a new leed certified headquarters building which is scheduled to be completed in fiscal 2019. we also made significant progress on our it project to replace our core general ledger system . we will continue to invest in this and other technology changes during fiscal 2019 and beyond , with a number of operations-related it initiatives scheduled over the next several years . in october 2017 , ugi utilities issued $ 125 million of variable-rate term loan debt to provide additional long-term financing of its infrastructure replacement and betterment capital program as well as it initiatives . later in fiscal 2018 , we increased the borrowing capacity under our revolving credit agreement to $ 450 million from $ 300 million previously ( see note 7 to consolidated financial statements ) . we believe we have sufficient liquidity from our revolving credit facility , cash flow from operations and the ability to issue long-term debt at attractive rates to fund business operations during fiscal 2019 ( see “ financial condition and liquidity ” below ) . analysis of results of operations the following analyses compare the company 's results of operations for fiscal 2018 , fiscal 2017 and fiscal 2016 . 14 fiscal 2018 compared with fiscal 2017 replace_table_token_0_th ( a ) gas utility revenues , total margin , operating income and income before income taxes were reduced by $ 24.1 million to record the effects of income tax savings that accrued during the period january 1 , 2018 to june 30 , 2018 , in accordance with a papuc order issued may 17 , 2018 , related to the tcja ( see notes 4 and 8 to consolidated financial statements ) . although gas utility 's income before income taxes for fiscal 2018 was negatively impacted by this reduction in revenues , the after-tax impact of this reduction was offset by a reduction in fiscal 2018 income tax expense principally as a result of the lower federal income tax rate . the impact of the papuc order on revenues for the period july 1 , 2018 to september 30 , 2018 was not material . ( b ) gas utility 's total margin represents total revenues less total cost of sales . electric utility 's total margin represents total revenues less total cost of sales and electric utility gross receipts taxes , of $ 5.0 million and $ 4.7 million during fiscal 2018 and fiscal 2017 , respectively . for financial statement purposes , electric utility gross receipts taxes are included in “ operating and administrative expenses ” on the consolidated statements of income ( but are excluded from electric utility operating expenses presented above ) . ( c ) deviation from average heating degree days for the 15-year period 2000-2014 based upon weather statistics provided by the national oceanic and atmospheric administration ( “ noaa ” ) for airports located within gas utility 's service territory . temperatures in gas utility 's service territory during fiscal 2018 were 2.1 % warmer than normal but 10.1 % colder than fiscal 2017. gas utility core market volumes increased 9.8 bcf ( 13.9 % ) reflecting , among other things , the effects of the colder weather and growth in the number of core market customers . total gas utility distribution system throughput increased 20.9 bcf principally reflecting higher large firm delivery service volumes and the higher core market volumes . gas utility 's core market customers comprise firm- residential , commercial and industrial ( “ retail core-market ” ) customers who purchase their gas from gas utility and , to a much lesser extent , residential and small commercial customers who purchase their gas from others . these increases were partially offset by lower interruptible delivery service volumes . electric utility kilowatt-hour sales were 5.8 % higher than fiscal 2017 , principally reflecting the effects of colder heating-season weather on heating-related sales , and the effects of warmer summer weather on air-conditioning sales . ugi utilities revenues increased $ 204.8 million reflecting a $ 195.7 million increase in gas utility revenues and a $ 9.1 million increase in electric utility revenues . in accordance with a papuc order issued may 17 , 2018 , during fiscal 2018 gas utility 's revenues were reduced by $ 24.1 million , and an associated regulatory liability was established , to record the effects of tax savings that accrued during the period january 1 , 2018 to june 30 , 2018 as a result of the tcja . excluding the impact on revenues from 15 the papuc order , gas utility revenues increased $ 218.8 million principally reflecting an increase in core market revenues ( $ 143.0 million ) , higher off-system sales revenues ( $ 54.6 million ) , and higher large firm delivery service revenues ( $ 21.2 million ) . the $ 143.0 million increase in gas utility core market revenues principally reflects the effects of the higher core market throughput ( $ 70.7 million ) , higher average retail core market purchased gas cost ( “ pgc ” ) rates ( $ 61.4 million ) and the increase in png base rates effective october 20 , 2017 ( $ 10.9 million ) . story_separator_special_tag in november 2016 , ugi gas received papuc approval to establish a dsic tariff mechanism , capped at 5 % of distribution charges billed to customers , effective january 1 , 2017. ugi gas began recovering revenue under the mechanism effective july 1 , 2018 , as it exceeded the threshold amount of dsic-eligible plant agreed upon in the settlement of its recent base rate case during the third quarter of fiscal 2018. manor township , pennsylvania natural gas incident complaint . in connection with a july 2 , 2017 , explosion in manor township , lancaster county , pa , that resulted in the death of one company employee and injuries to two company employees and one sewer authority employee , and destroyed two residences and damaged several other homes , the papuc bureau of investigation and enforcement ( “ bie ” ) filed a formal complaint at the papuc in which bie alleges that the company committed multiple violations of federal and state gas pipeline regulations in connection with its emergency response leading up to the explosion , and requested that the papuc order the company to pay approximately $ 2.1 million in civil penalties , which is the maximum allowable fine . on november 16 , 2018 , the company filed its formal written answer contesting the bie complaint . manufactured gas plants from the late 1800s through the mid-1900s , ugi utilities and its current and former subsidiaries owned and operated a number of manufactured gas plants ( “ mgps ” ) prior to the general availability of natural gas . some constituents of coal tars and other residues of the manufactured gas process are today considered hazardous substances under the superfund law and may be present on the sites of former mgps . between 1882 and 1953 , ugi utilities owned the stock of subsidiary gas companies in pennsylvania and elsewhere and also operated the businesses of some gas companies under agreement . by the early 1950s , ugi utilities divested all of its utility operations other than certain pennsylvania operations , including those now constituting ugi gas and electric utility . beginning in 2006 and 2008 , ugi utilities also owned and operated two acquired subsidiaries ( cpg and png ) with similar histories of owning , and in some cases operating , mgps in pennsylvania . png and cpg were merged into ugi utilities effective october 1 , 2018. prior to the utilities merger , each of ugi utilities and its subsidiaries , cpg and png , were subject to a consent order and agreement ( “ coa ” ) with the pennsylvania department of environmental protection ( “ padep ” ) to address the remediation of specified former mgp sites in pennsylvania . in accordance with the coas , as amended to recognize the merger , ugi utilities , as the successor to cpg and png , is required to either obtain a certain number of points per calendar year based on defined eligible 21 environmental investigatory and or remedial activities at the mgps and in the case of one coa , an additional obligation to plug specific natural gas wells , or make expenditures for such activities in an amount equal to an annual environmental cost cap . the cost cap of the three coas , in the aggregate , is $ 5.4 million . the three coas are scheduled to terminate at the end of 2031 , 2020 , and 2020. at september 30 , 2018 and 2017 , our aggregate estimated accrued liabilities for environmental investigation and remediation costs related to the coas totaled $ 51.0 million and $ 54.3 million , respectively . ugi utilities has recorded associated regulatory assets for these costs because recovery of these costs from customers is probable . ( see note 4 to the consolidated financial statements ) . ugi utilities does not expect the costs for investigation and remediation of hazardous substances at pennsylvania mgp sites to be material to its results of operations because ugi utilities receives ratemaking recovery of actual environmental investigation and remediation costs associated with the sites covered by the coas . this ratemaking recognition reconciles the accumulated difference between historical costs and rate recoveries with an estimate of future costs associated with the sites . from time to time , ugi utilities is notified of sites outside pennsylvania on which private parties allege mgps were formerly owned or operated by ugi utilities or owned or operated by a former subsidiary . such parties generally investigate the extent of environmental contamination or perform environmental remediation . management believes that under applicable law , ugi utilities should not be liable in those instances in which a former subsidiary owned or operated an mgp . there could be , however , significant future costs of an uncertain amount associated with environmental damage caused by mgps outside pennsylvania that ugi utilities directly operated , or that were owned or operated by a former subsidiary of ugi utilities if a court were to conclude that ( 1 ) the subsidiary 's separate corporate form should be disregarded , or ( 2 ) ugi utilities should be considered to have been an operator because of its conduct with respect to its subsidiary 's mgp . at september 30 , 2018 and 2017 , neither the undiscounted nor the accrued liability for environmental investigation and cleanup costs for ugi utilities ' mgp sites outside pennsylvania was material . related party transactions ugi provides certain financial and administrative services to ugi utilities . ugi bills ugi utilities monthly for all direct expenses incurred by ugi on behalf of ugi utilities and an allocated share of indirect corporate expenses incurred or paid with respect to services provided to ugi utilities . the allocation of indirect ugi corporate expenses to ugi utilities utilizes a weighted , three-component formula comprising revenues , operating expenses and net assets employed and considers ugi utilities ' relative percentage of such items

cash used by investing activities was $ 331.7 million in fiscal 2018 , $ 320.5 million in fiscal 2017 , and $ 252.5 million in fiscal 2016 . the increase in capital expenditures in fiscal 2018 compared to fiscal 2017 principally reflects higher expenditures associated with buildings and grounds improvements and higher replacement and betterment capital expenditures , partially offset by lower it capital expenditures . the increase in capital expenditures in fiscal 2017 compared to fiscal 2016 principally reflects higher capital expenditures associated with a pipeline expansion project and higher it capital expenditures . fiscal 2018 cash flow from investing activities includes a $ 1.9 million decrease in restricted cash in futures brokerage accounts compared to a $ 2.5 million increase in fiscal 2017 and a $ 6.0 million decrease in fiscal 2016. changes in restricted cash in futures brokerage accounts are generally the result of changes in underlying commodity prices . financing activities . cash provided by financing activities was $ 48.2 million in fiscal 2018 , $ 79.3 million in fiscal 2017 and $ 46.9 million in fiscal 2016 . financing activities cash flows are primarily the result of issuances and repayments of long-term debt , revolving credit agreement borrowings and cash dividends to ugi . in fiscal 2018 , ugi utilities entered into a $ 125 million unsecured term loan agreement and used the net proceeds principally to reduce revolving credit balances and for general corporate purposes . also in fiscal 2018 , ugi utilities repaid $ 40 million of maturing medium-term notes and $ 4.7 million of term loan debt . during fiscal 2017 , ugi utilities issued $ 100 million of senior notes and used the net proceeds principally to fund infrastructure replacement and betterment capital expenditures , it initiatives and for general corporate purposes . fiscal 2016 includes the issuance of $ 300 million of senior notes , the proceeds of which were used to repay maturing long-term debt and short-term borrowings . capital expenditures in the following table , we present capital expenditures by business segment for fiscal 2018 , fiscal 2017 and fiscal 2016 .


 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 used by investing activities was $ 331.7 million in fiscal 2018 , $ 320.5 million in fiscal 2017 , and $ 252.5 million in fiscal 2016 . the increase in capital expenditures in fiscal 2018 compared to fiscal 2017 principally reflects higher expenditures associated with buildings and grounds improvements and higher replacement and betterment capital expenditures , partially offset by lower it capital expenditures . the increase in capital expenditures in fiscal 2017 compared to fiscal 2016 principally reflects higher capital expenditures associated with a pipeline expansion project and higher it capital expenditures . fiscal 2018 cash flow from investing activities includes a $ 1.9 million decrease in restricted cash in futures brokerage accounts compared to a $ 2.5 million increase in fiscal 2017 and a $ 6.0 million decrease in fiscal 2016. changes in restricted cash in futures brokerage accounts are generally the result of changes in underlying commodity prices . financing activities . cash provided by financing activities was $ 48.2 million in fiscal 2018 , $ 79.3 million in fiscal 2017 and $ 46.9 million in fiscal 2016 . financing activities cash flows are primarily the result of issuances and repayments of long-term debt , revolving credit agreement borrowings and cash dividends to ugi . in fiscal 2018 , ugi utilities entered into a $ 125 million unsecured term loan agreement and used the net proceeds principally to reduce revolving credit balances and for general corporate purposes . also in fiscal 2018 , ugi utilities repaid $ 40 million of maturing medium-term notes and $ 4.7 million of term loan debt . during fiscal 2017 , ugi utilities issued $ 100 million of senior notes and used the net proceeds principally to fund infrastructure replacement and betterment capital expenditures , it initiatives and for general corporate purposes . fiscal 2016 includes the issuance of $ 300 million of senior notes , the proceeds of which were used to repay maturing long-term debt and short-term borrowings . capital expenditures in the following table , we present capital expenditures by business segment for fiscal 2018 , fiscal 2017 and fiscal 2016 .
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 Suspicious Activity Report : this growth in the number of gas utility customers reflects continued high demand for natural gas across the residential and commercial customer segments . our gas utility continued to execute on its infrastructure replacement and system betterment program with record capital expenditures in fiscal 2018. our total capital expenditures were nearly $ 340 million which included record spending on replacement and betterment capital expenditures . in addition to these distribution system expenditures , we spent more than $ 30 million on buildings and grounds improvements , including the renovation of existing buildings and a new leed certified headquarters building which is scheduled to be completed in fiscal 2019. we also made significant progress on our it project to replace our core general ledger system . we will continue to invest in this and other technology changes during fiscal 2019 and beyond , with a number of operations-related it initiatives scheduled over the next several years . in october 2017 , ugi utilities issued $ 125 million of variable-rate term loan debt to provide additional long-term financing of its infrastructure replacement and betterment capital program as well as it initiatives . later in fiscal 2018 , we increased the borrowing capacity under our revolving credit agreement to $ 450 million from $ 300 million previously ( see note 7 to consolidated financial statements ) . we believe we have sufficient liquidity from our revolving credit facility , cash flow from operations and the ability to issue long-term debt at attractive rates to fund business operations during fiscal 2019 ( see “ financial condition and liquidity ” below ) . analysis of results of operations the following analyses compare the company 's results of operations for fiscal 2018 , fiscal 2017 and fiscal 2016 . 14 fiscal 2018 compared with fiscal 2017 replace_table_token_0_th ( a ) gas utility revenues , total margin , operating income and income before income taxes were reduced by $ 24.1 million to record the effects of income tax savings that accrued during the period january 1 , 2018 to june 30 , 2018 , in accordance with a papuc order issued may 17 , 2018 , related to the tcja ( see notes 4 and 8 to consolidated financial statements ) . although gas utility 's income before income taxes for fiscal 2018 was negatively impacted by this reduction in revenues , the after-tax impact of this reduction was offset by a reduction in fiscal 2018 income tax expense principally as a result of the lower federal income tax rate . the impact of the papuc order on revenues for the period july 1 , 2018 to september 30 , 2018 was not material . ( b ) gas utility 's total margin represents total revenues less total cost of sales . electric utility 's total margin represents total revenues less total cost of sales and electric utility gross receipts taxes , of $ 5.0 million and $ 4.7 million during fiscal 2018 and fiscal 2017 , respectively . for financial statement purposes , electric utility gross receipts taxes are included in “ operating and administrative expenses ” on the consolidated statements of income ( but are excluded from electric utility operating expenses presented above ) . ( c ) deviation from average heating degree days for the 15-year period 2000-2014 based upon weather statistics provided by the national oceanic and atmospheric administration ( “ noaa ” ) for airports located within gas utility 's service territory . temperatures in gas utility 's service territory during fiscal 2018 were 2.1 % warmer than normal but 10.1 % colder than fiscal 2017. gas utility core market volumes increased 9.8 bcf ( 13.9 % ) reflecting , among other things , the effects of the colder weather and growth in the number of core market customers . total gas utility distribution system throughput increased 20.9 bcf principally reflecting higher large firm delivery service volumes and the higher core market volumes . gas utility 's core market customers comprise firm- residential , commercial and industrial ( “ retail core-market ” ) customers who purchase their gas from gas utility and , to a much lesser extent , residential and small commercial customers who purchase their gas from others . these increases were partially offset by lower interruptible delivery service volumes . electric utility kilowatt-hour sales were 5.8 % higher than fiscal 2017 , principally reflecting the effects of colder heating-season weather on heating-related sales , and the effects of warmer summer weather on air-conditioning sales . ugi utilities revenues increased $ 204.8 million reflecting a $ 195.7 million increase in gas utility revenues and a $ 9.1 million increase in electric utility revenues . in accordance with a papuc order issued may 17 , 2018 , during fiscal 2018 gas utility 's revenues were reduced by $ 24.1 million , and an associated regulatory liability was established , to record the effects of tax savings that accrued during the period january 1 , 2018 to june 30 , 2018 as a result of the tcja . excluding the impact on revenues from 15 the papuc order , gas utility revenues increased $ 218.8 million principally reflecting an increase in core market revenues ( $ 143.0 million ) , higher off-system sales revenues ( $ 54.6 million ) , and higher large firm delivery service revenues ( $ 21.2 million ) . the $ 143.0 million increase in gas utility core market revenues principally reflects the effects of the higher core market throughput ( $ 70.7 million ) , higher average retail core market purchased gas cost ( “ pgc ” ) rates ( $ 61.4 million ) and the increase in png base rates effective october 20 , 2017 ( $ 10.9 million ) . story_separator_special_tag in november 2016 , ugi gas received papuc approval to establish a dsic tariff mechanism , capped at 5 % of distribution charges billed to customers , effective january 1 , 2017. ugi gas began recovering revenue under the mechanism effective july 1 , 2018 , as it exceeded the threshold amount of dsic-eligible plant agreed upon in the settlement of its recent base rate case during the third quarter of fiscal 2018. manor township , pennsylvania natural gas incident complaint . in connection with a july 2 , 2017 , explosion in manor township , lancaster county , pa , that resulted in the death of one company employee and injuries to two company employees and one sewer authority employee , and destroyed two residences and damaged several other homes , the papuc bureau of investigation and enforcement ( “ bie ” ) filed a formal complaint at the papuc in which bie alleges that the company committed multiple violations of federal and state gas pipeline regulations in connection with its emergency response leading up to the explosion , and requested that the papuc order the company to pay approximately $ 2.1 million in civil penalties , which is the maximum allowable fine . on november 16 , 2018 , the company filed its formal written answer contesting the bie complaint . manufactured gas plants from the late 1800s through the mid-1900s , ugi utilities and its current and former subsidiaries owned and operated a number of manufactured gas plants ( “ mgps ” ) prior to the general availability of natural gas . some constituents of coal tars and other residues of the manufactured gas process are today considered hazardous substances under the superfund law and may be present on the sites of former mgps . between 1882 and 1953 , ugi utilities owned the stock of subsidiary gas companies in pennsylvania and elsewhere and also operated the businesses of some gas companies under agreement . by the early 1950s , ugi utilities divested all of its utility operations other than certain pennsylvania operations , including those now constituting ugi gas and electric utility . beginning in 2006 and 2008 , ugi utilities also owned and operated two acquired subsidiaries ( cpg and png ) with similar histories of owning , and in some cases operating , mgps in pennsylvania . png and cpg were merged into ugi utilities effective october 1 , 2018. prior to the utilities merger , each of ugi utilities and its subsidiaries , cpg and png , were subject to a consent order and agreement ( “ coa ” ) with the pennsylvania department of environmental protection ( “ padep ” ) to address the remediation of specified former mgp sites in pennsylvania . in accordance with the coas , as amended to recognize the merger , ugi utilities , as the successor to cpg and png , is required to either obtain a certain number of points per calendar year based on defined eligible 21 environmental investigatory and or remedial activities at the mgps and in the case of one coa , an additional obligation to plug specific natural gas wells , or make expenditures for such activities in an amount equal to an annual environmental cost cap . the cost cap of the three coas , in the aggregate , is $ 5.4 million . the three coas are scheduled to terminate at the end of 2031 , 2020 , and 2020. at september 30 , 2018 and 2017 , our aggregate estimated accrued liabilities for environmental investigation and remediation costs related to the coas totaled $ 51.0 million and $ 54.3 million , respectively . ugi utilities has recorded associated regulatory assets for these costs because recovery of these costs from customers is probable . ( see note 4 to the consolidated financial statements ) . ugi utilities does not expect the costs for investigation and remediation of hazardous substances at pennsylvania mgp sites to be material to its results of operations because ugi utilities receives ratemaking recovery of actual environmental investigation and remediation costs associated with the sites covered by the coas . this ratemaking recognition reconciles the accumulated difference between historical costs and rate recoveries with an estimate of future costs associated with the sites . from time to time , ugi utilities is notified of sites outside pennsylvania on which private parties allege mgps were formerly owned or operated by ugi utilities or owned or operated by a former subsidiary . such parties generally investigate the extent of environmental contamination or perform environmental remediation . management believes that under applicable law , ugi utilities should not be liable in those instances in which a former subsidiary owned or operated an mgp . there could be , however , significant future costs of an uncertain amount associated with environmental damage caused by mgps outside pennsylvania that ugi utilities directly operated , or that were owned or operated by a former subsidiary of ugi utilities if a court were to conclude that ( 1 ) the subsidiary 's separate corporate form should be disregarded , or ( 2 ) ugi utilities should be considered to have been an operator because of its conduct with respect to its subsidiary 's mgp . at september 30 , 2018 and 2017 , neither the undiscounted nor the accrued liability for environmental investigation and cleanup costs for ugi utilities ' mgp sites outside pennsylvania was material . related party transactions ugi provides certain financial and administrative services to ugi utilities . ugi bills ugi utilities monthly for all direct expenses incurred by ugi on behalf of ugi utilities and an allocated share of indirect corporate expenses incurred or paid with respect to services provided to ugi utilities . the allocation of indirect ugi corporate expenses to ugi utilities utilizes a weighted , three-component formula comprising revenues , operating expenses and net assets employed and considers ugi utilities ' relative percentage of such items

