in the year ended december 31 , 2014 , we recorded a gain of $ 5.7 million in electricity revenues related to these transactions . electricity segment revenues are also subject to seasonal variations and can be affected by higher-than-average ambient temperatures , as described below under “ seasonality ” . in addition , the revenues we report in our financial statements may show more variation due to our increased use of derivatives in connection with our variable price ppas and the accounting principles associated with our use of those derivatives . to comply with obligations under their respective ppas , certain of our project subsidiaries are structured as special purpose , bankruptcy remote entities and their assets and liabilities are ring-fenced , and such assets are not generally available to pay the corporate debt ( other than debt at the respective project subsidiary level ) . however , these project subsidiaries are allowed to pay dividends and make distributions to us of all available and unrestricted cash flows generated by their assets . revenues attributable to our product segment are based on the sale of equipment and the provision of various services to our customers . these revenues may vary from period to period because of the timing of our receipt of purchase orders and the progress of our execution of each project . our management assesses the performance of our two segments of operation differently . in the case of our electricity segment , when making decisions about potential acquisitions or the development of new projects , we typically focus on the internal rate of return of the relevant investment , technical and geological matters and other business considerations . we evaluate our operating power plants based on revenues and expenses , and our projects that are under development based on costs attributable to each such project . we evaluate the performance of our product segment based on the timely delivery of our products , performance quality of our products , revenues and expenses and costs actually incurred to complete customer orders compared to the costs originally budgeted for such orders . trends and uncertainties the geothermal industry in the united states has historically experienced significant growth followed by a consolidation of owners and operators of geothermal power plants . since 2001 , there has been increased demand for energy generated from geothermal resources in the united states as costs for electricity generated from geothermal resources have become more competitive . recently , much of this is attributable to legislative and regulatory requirements and incentives , such as state renewable portfolio standards and federal tax credits . the arra further encourages the use of geothermal energy through ptcs or itcs as well as cash grants ( which are discussed in more detail in the section entitled “ government grants and tax benefits ” below ) . in response , the geothermal industry in the united states has seen a wave of new entrants and , over the last several years , consolidation involving smaller developers . we believe that the future demand for energy generated from geothermal and other renewable resources in the united states will be driven by further commitment and implementation of renewable portfolio standards as well as the introduction of additional tax incentives . the trends that from time to time impact our operations are subject to market cycles . 88 although other trends , factors and uncertainties may impact our operations and financial condition , including many that we do not or can not foresee , we believe that our results of operations and financial condition for the foreseeable future will be primarily affected by the following trends , factors and uncertainties : ● we expect to continue to generate the majority of our revenues from our electricity segment through the sale of electricity from our power plants . all of our current revenues from the sale of electricity are derived from payments under long-term ppas related to fully-contracted power plants . we also intend to continue to pursue opportunities , as they arise in our recovered energy business , in the solar pv sector and in other forms of clean energy . ● our focus continues to be organic growth through exploration , development , construction of new projects and enhancements of existing power plants along with increasing operational efficiency of our operating portfolio . we expect that our investment in organic growth will increase our total generating capacity , consolidated revenues and operating income attributable to our electricity segment from year to year . in addition , we routinely look at acquisition opportunities . ● the continued awareness of climate change may result in significant changes in the business and regulatory environments , which may create business opportunities for us . in 2011 , the first phase of the epa “ tailoring rule ” took effect . the tailoring rule sets thresholds addressing the applicability of the permitting requirements under the clean air act 's prevention of significant deterioration and title v programs to certain major sources of ghg emissions . on june 23 , 2014 , the united states supreme court issued its decision in utility air regulatory group v. environmental protection agency et al . , no . 12-1146 , in part addressing the tailoring rule . as a result of this decision , the epa can no longer require stationary sources of greenhouse gas emissions to comply with requirements under the clean air act 's prevention of significant deterioration and title v programs solely because of emissions of greenhouse gases . story_separator_special_tag 92 the following table sets forth a breakdown of our revenues for the years indicated : replace_table_token_8_th geographic breakdown of revenues the following table sets forth the geographic breakdown of the revenues attributable to our electricity and product segments for the years indicated : replace_table_token_9_th seasonality the prices paid for the electricity generated by some of our domestic power plants pursuant to our ppas are subject to seasonal variations . the prices ( mainly for capacity ) paid for electricity under the ppas with southern california edison and pacific gas & electric in california for the heber 1 and 2 power plants in the heber complex , the mammoth complex , the ormesa complex , and the north brawley power plant are higher in the months of june through september . as a result , we receive , and expect to continue to receive in the future , higher revenues during such months . in the winter , our power plants produce more energy principally due to the lower ambient temperature , which has a favorable impact on our energy revenues . however , the higher payments payable by southern california edison and pacific gas & electric company in the summer months have a more significant impact on our revenues than that of the higher energy revenues generally generated in winter due to increased efficiency . as a result , our electricity revenues are generally higher in the summer than in the winter . breakdown of cost of revenues electricity segment the principal cost of revenues attributable to our operating power plants includes operation and maintenance expenses comprised of salaries and related employee benefits , equipment expenses , costs of parts and chemicals , costs related to third-party services , lease expenses , royalties , startup and auxiliary electricity purchases , property taxes , insurance and , for some of our projects , purchases of make-up water for use in our cooling towers and also depreciation and amortization . in our california power plants our principal cost of revenues also includes transmission charges and scheduling charges . some of these expenses , such as parts , third-party services and major maintenance , are not incurred on a regular basis . this results in fluctuations in our expenses and our results of operations for individual power plants from quarter to quarter . payments made to government agencies and private entities on account of site leases where plants are located are included in cost of revenues . royalty payments , included in cost of revenues , are made as compensation for the right to use certain geothermal resources and are paid as a percentage of the revenues derived from the associated geothermal rights . royalties constituted approximately 4.3 % and 4.2 % of electricity segment revenues for the years ended december 31 , 2014 and december 31 , 2013 , respectively . 93 product segment the principal cost of revenues attributable to our product segment includes materials , salaries and related employee benefits , expenses related to subcontracting activities , and transportation expenses . sales commissions to sales representatives are included in selling and marketing expenses . some of the principal expenses attributable to our product segment , such as a portion of the costs related to labor , utilities and other support services are fixed , while others , such as materials , construction , transportation and sales commissions , are variable and may fluctuate significantly , depending on market conditions . as a result , the cost of revenues attributable to our product segment , expressed as a percentage of total revenues , fluctuates . another reason for such fluctuation is that in responding to bids for our products , we price our products and services in relation to existing competition and other prevailing market conditions , which may vary substantially from order to order . cash and cash equivalents our cash and cash equivalents , as of december 31 , 2014 decreased to $ 40.2 million from $ 57.4 million as of december 31 , 2013. this decrease is principally due to : ( i ) our use of $ 158.8 million to fund capital expenditures ; ( ii ) a net change in restricted cash and cash equivalents of $ 42.2 million ; ( iii ) $ 12.9 million of cash used to repurchase portion of ormat funding llc ( ofc ) senior secured notes ; ( iv ) net repayment of $ 91.7 million used under our revolving credit lines with commercial banks ; ( v ) repayment of $ 111.2 million of long-term debt ; ( vi ) $ 11.3 million of cash paid to noncontrolling interest ; and ( vii ) $ 9.6 million cash dividend paid . this decrease was partially offset by : ( i ) an additional $ 140.0 million of proceeds from sale of series c senior secured notes in august 2014 by ofc2 to finance a portion of the construction costs of phase 2 of the mcginness hills facility as described below under “ non-recourse and limited-recourse third-party debt ” ; ( ii ) $ 220.9 million derived from operating activities during the year ended december 31 , 2014 ; ( iii ) cash grant of $ 27.4 million received from the u.s. treasury under section 1603 of the arra relating to our don a. campbell geothermal power plant and our g1 refurbishment power plant at the mammoth complex ; and ( iv ) $ 35.3 million cash received from the sale of the heber solar plant . our corporate borrowing capacity under committed lines of credit with different commercial banks as of december 31 , 2014 was $ 555.2 million , as described below in “ liquidity and capital resources ” , of which we have utilized $ 357.2 million as of december 31 , 2014. critical accounting estimates and assumptions our significant accounting policies are more fully described in note 1 to our consolidated financial statements set forth

liquidity impact of uncertain tax positions as discussed in note 18 to our consolidated financial statements set forth in item 8 of this annual report , we have a liability associated with unrecognized tax benefits and related interest and penalties in the amount of approximately $ 7.5 million as of december 31 , 2014. this liability is included in long-term liabilities in our consolidated balance sheet , because we generally do not anticipate that settlement of the liability will require payment of cash within the next twelve months . we are not able to reasonably estimate when we will make any cash payments required to settle this liability . dividend the following are the dividends declared by us during the past two years : replace_table_token_12_th historical cash flows the following table sets forth the components of our cash flows for the relevant periods indicated : replace_table_token_13_th 112 for the year ended december 31 , 2014 net cash provided by operating activities for the year ended december 31 , 2014 was $ 213.2 million , compared to $ 86.8 million for the year ended december 31 , 2013. the net increase of $ 126.5 million resulted primarily from ( i ) a decrease in receivables of $ 47.1 million in the year ended december 31 , 2014 , compared to an increase of $ 37.2 million in the year ended december 31 , 2013 , as a result of timing of collections from our customers ; ( ii ) an increase in billing in excess of costs and estimated earnings on uncompleted contracts , net of $ 10.2 million in our product segment in the year ended december 31 , 2014 , compared to a decrease of $ 29.1 million in the year ended december 31 , 2013 , as a result of timing in billing of our customers ; and ( iii ) the increase in cash inflow from higher


 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 impact of uncertain tax positions as discussed in note 18 to our consolidated financial statements set forth in item 8 of this annual report , we have a liability associated with unrecognized tax benefits and related interest and penalties in the amount of approximately $ 7.5 million as of december 31 , 2014. this liability is included in long-term liabilities in our consolidated balance sheet , because we generally do not anticipate that settlement of the liability will require payment of cash within the next twelve months . we are not able to reasonably estimate when we will make any cash payments required to settle this liability . dividend the following are the dividends declared by us during the past two years : replace_table_token_12_th historical cash flows the following table sets forth the components of our cash flows for the relevant periods indicated : replace_table_token_13_th 112 for the year ended december 31 , 2014 net cash provided by operating activities for the year ended december 31 , 2014 was $ 213.2 million , compared to $ 86.8 million for the year ended december 31 , 2013. the net increase of $ 126.5 million resulted primarily from ( i ) a decrease in receivables of $ 47.1 million in the year ended december 31 , 2014 , compared to an increase of $ 37.2 million in the year ended december 31 , 2013 , as a result of timing of collections from our customers ; ( ii ) an increase in billing in excess of costs and estimated earnings on uncompleted contracts , net of $ 10.2 million in our product segment in the year ended december 31 , 2014 , compared to a decrease of $ 29.1 million in the year ended december 31 , 2013 , as a result of timing in billing of our customers ; and ( iii ) the increase in cash inflow from higher
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 Suspicious Activity Report : in the year ended december 31 , 2014 , we recorded a gain of $ 5.7 million in electricity revenues related to these transactions . electricity segment revenues are also subject to seasonal variations and can be affected by higher-than-average ambient temperatures , as described below under “ seasonality ” . in addition , the revenues we report in our financial statements may show more variation due to our increased use of derivatives in connection with our variable price ppas and the accounting principles associated with our use of those derivatives . to comply with obligations under their respective ppas , certain of our project subsidiaries are structured as special purpose , bankruptcy remote entities and their assets and liabilities are ring-fenced , and such assets are not generally available to pay the corporate debt ( other than debt at the respective project subsidiary level ) . however , these project subsidiaries are allowed to pay dividends and make distributions to us of all available and unrestricted cash flows generated by their assets . revenues attributable to our product segment are based on the sale of equipment and the provision of various services to our customers . these revenues may vary from period to period because of the timing of our receipt of purchase orders and the progress of our execution of each project . our management assesses the performance of our two segments of operation differently . in the case of our electricity segment , when making decisions about potential acquisitions or the development of new projects , we typically focus on the internal rate of return of the relevant investment , technical and geological matters and other business considerations . we evaluate our operating power plants based on revenues and expenses , and our projects that are under development based on costs attributable to each such project . we evaluate the performance of our product segment based on the timely delivery of our products , performance quality of our products , revenues and expenses and costs actually incurred to complete customer orders compared to the costs originally budgeted for such orders . trends and uncertainties the geothermal industry in the united states has historically experienced significant growth followed by a consolidation of owners and operators of geothermal power plants . since 2001 , there has been increased demand for energy generated from geothermal resources in the united states as costs for electricity generated from geothermal resources have become more competitive . recently , much of this is attributable to legislative and regulatory requirements and incentives , such as state renewable portfolio standards and federal tax credits . the arra further encourages the use of geothermal energy through ptcs or itcs as well as cash grants ( which are discussed in more detail in the section entitled “ government grants and tax benefits ” below ) . in response , the geothermal industry in the united states has seen a wave of new entrants and , over the last several years , consolidation involving smaller developers . we believe that the future demand for energy generated from geothermal and other renewable resources in the united states will be driven by further commitment and implementation of renewable portfolio standards as well as the introduction of additional tax incentives . the trends that from time to time impact our operations are subject to market cycles . 88 although other trends , factors and uncertainties may impact our operations and financial condition , including many that we do not or can not foresee , we believe that our results of operations and financial condition for the foreseeable future will be primarily affected by the following trends , factors and uncertainties : ● we expect to continue to generate the majority of our revenues from our electricity segment through the sale of electricity from our power plants . all of our current revenues from the sale of electricity are derived from payments under long-term ppas related to fully-contracted power plants . we also intend to continue to pursue opportunities , as they arise in our recovered energy business , in the solar pv sector and in other forms of clean energy . ● our focus continues to be organic growth through exploration , development , construction of new projects and enhancements of existing power plants along with increasing operational efficiency of our operating portfolio . we expect that our investment in organic growth will increase our total generating capacity , consolidated revenues and operating income attributable to our electricity segment from year to year . in addition , we routinely look at acquisition opportunities . ● the continued awareness of climate change may result in significant changes in the business and regulatory environments , which may create business opportunities for us . in 2011 , the first phase of the epa “ tailoring rule ” took effect . the tailoring rule sets thresholds addressing the applicability of the permitting requirements under the clean air act 's prevention of significant deterioration and title v programs to certain major sources of ghg emissions . on june 23 , 2014 , the united states supreme court issued its decision in utility air regulatory group v. environmental protection agency et al . , no . 12-1146 , in part addressing the tailoring rule . as a result of this decision , the epa can no longer require stationary sources of greenhouse gas emissions to comply with requirements under the clean air act 's prevention of significant deterioration and title v programs solely because of emissions of greenhouse gases . story_separator_special_tag 92 the following table sets forth a breakdown of our revenues for the years indicated : replace_table_token_8_th geographic breakdown of revenues the following table sets forth the geographic breakdown of the revenues attributable to our electricity and product segments for the years indicated : replace_table_token_9_th seasonality the prices paid for the electricity generated by some of our domestic power plants pursuant to our ppas are subject to seasonal variations . the prices ( mainly for capacity ) paid for electricity under the ppas with southern california edison and pacific gas & electric in california for the heber 1 and 2 power plants in the heber complex , the mammoth complex , the ormesa complex , and the north brawley power plant are higher in the months of june through september . as a result , we receive , and expect to continue to receive in the future , higher revenues during such months . in the winter , our power plants produce more energy principally due to the lower ambient temperature , which has a favorable impact on our energy revenues . however , the higher payments payable by southern california edison and pacific gas & electric company in the summer months have a more significant impact on our revenues than that of the higher energy revenues generally generated in winter due to increased efficiency . as a result , our electricity revenues are generally higher in the summer than in the winter . breakdown of cost of revenues electricity segment the principal cost of revenues attributable to our operating power plants includes operation and maintenance expenses comprised of salaries and related employee benefits , equipment expenses , costs of parts and chemicals , costs related to third-party services , lease expenses , royalties , startup and auxiliary electricity purchases , property taxes , insurance and , for some of our projects , purchases of make-up water for use in our cooling towers and also depreciation and amortization . in our california power plants our principal cost of revenues also includes transmission charges and scheduling charges . some of these expenses , such as parts , third-party services and major maintenance , are not incurred on a regular basis . this results in fluctuations in our expenses and our results of operations for individual power plants from quarter to quarter . payments made to government agencies and private entities on account of site leases where plants are located are included in cost of revenues . royalty payments , included in cost of revenues , are made as compensation for the right to use certain geothermal resources and are paid as a percentage of the revenues derived from the associated geothermal rights . royalties constituted approximately 4.3 % and 4.2 % of electricity segment revenues for the years ended december 31 , 2014 and december 31 , 2013 , respectively . 93 product segment the principal cost of revenues attributable to our product segment includes materials , salaries and related employee benefits , expenses related to subcontracting activities , and transportation expenses . sales commissions to sales representatives are included in selling and marketing expenses . some of the principal expenses attributable to our product segment , such as a portion of the costs related to labor , utilities and other support services are fixed , while others , such as materials , construction , transportation and sales commissions , are variable and may fluctuate significantly , depending on market conditions . as a result , the cost of revenues attributable to our product segment , expressed as a percentage of total revenues , fluctuates . another reason for such fluctuation is that in responding to bids for our products , we price our products and services in relation to existing competition and other prevailing market conditions , which may vary substantially from order to order . cash and cash equivalents our cash and cash equivalents , as of december 31 , 2014 decreased to $ 40.2 million from $ 57.4 million as of december 31 , 2013. this decrease is principally due to : ( i ) our use of $ 158.8 million to fund capital expenditures ; ( ii ) a net change in restricted cash and cash equivalents of $ 42.2 million ; ( iii ) $ 12.9 million of cash used to repurchase portion of ormat funding llc ( ofc ) senior secured notes ; ( iv ) net repayment of $ 91.7 million used under our revolving credit lines with commercial banks ; ( v ) repayment of $ 111.2 million of long-term debt ; ( vi ) $ 11.3 million of cash paid to noncontrolling interest ; and ( vii ) $ 9.6 million cash dividend paid . this decrease was partially offset by : ( i ) an additional $ 140.0 million of proceeds from sale of series c senior secured notes in august 2014 by ofc2 to finance a portion of the construction costs of phase 2 of the mcginness hills facility as described below under “ non-recourse and limited-recourse third-party debt ” ; ( ii ) $ 220.9 million derived from operating activities during the year ended december 31 , 2014 ; ( iii ) cash grant of $ 27.4 million received from the u.s. treasury under section 1603 of the arra relating to our don a. campbell geothermal power plant and our g1 refurbishment power plant at the mammoth complex ; and ( iv ) $ 35.3 million cash received from the sale of the heber solar plant . our corporate borrowing capacity under committed lines of credit with different commercial banks as of december 31 , 2014 was $ 555.2 million , as described below in “ liquidity and capital resources ” , of which we have utilized $ 357.2 million as of december 31 , 2014. critical accounting estimates and assumptions our significant accounting policies are more fully described in note 1 to our consolidated financial statements set forth

