proved reserves represent estimated quantities of natural gas , crude oil , condensate , and natural gas liquids that geological and engineering data demonstrate , with reasonable certainty , to be recoverable in future years from known reservoirs under economic and operating conditions existing at the time the estimates were made . the process of estimating quantities of proved oil and gas reserves is very complex , requiring significant subjective decisions in the evaluation of all available geological , engineering and economic data for each reservoir . the data for a given reservoir may also change substantially over time as a result of numerous factors including , but not limited to , additional development activity , evolving production history and continual reassessment of the viability of production under varying economic conditions . consequently , material revisions ( upward or downward ) to existing reserve estimates may occur from time to time . 29 depreciation , depletion and amortization for oil and gas properties the quantities of estimated proved oil and gas reserves are a significant component of our calculation of depletion expense and revisions in such estimates may alter the rate of future expense . holding all other factors constant , if reserves were revised upward or downward , earnings would increase or decrease respectively . depreciation , depletion and amortization of the cost of proved oil and gas properties are calculated using the unit-of-production method . the reserve base used to calculate depletion , depreciation or amortization is the sum of proved developed reserves and proved undeveloped reserves for leasehold acquisition costs and the cost to acquire proved properties . the reserve base includes only proved developed reserves for lease and well equipment costs , which include development costs and successful exploration drilling costs . estimated future dismantlement , restoration and abandonment costs , net of salvage values , are taken into account . story_separator_special_tag style= `` color : # 999999 `` width= `` 100 % `` / > monetized crude oil swaps with original settlement dates from january 2012 through december 2013 for net proceeds of $ 1.0 million . the $ 1.0 million gain associated with these early settlement transactions is included in realized gain on derivative instruments for the year ended december 31 , 2012. oil and gas prices received including the impact of derivatives but excluding the early settlement transactions were : replace_table_token_12_th we do not apply hedge accounting to any of our commodity based derivatives thus changes in the fair market value of commodity contracts held at the end of a reported period , referred to as mark-to-market adjustments , are recognized as unrealized gains and losses in the accompanying consolidated statements of operations . as oil and natural gas prices remain volatile , mark-to-market accounting treatment creates volatility in our revenues . during the year ended december 31 , 2013 , we recognized $ 0.6 million in net unrealized losses . this unrealized loss primarily relates to held crude oil and natural gas fixed swaps and collars associated with future production due to an increase in crude oil and natural gas futures market prices between january 1 , 2013 and december 31 , 2013. field service income increased $ 4.51 million , or 22 % from $ 20.42 million for the year ended december 31 , 2012 to $ 24.93 million for the year ended december 31 , 2013. this underlying increase is a result of adding service equipment and the market allowing us to charge slightly higher rates to customers . workover rig services represent the bulk of our field service operations , and those rates have all increased between the periods in our most active districts . lease operating expense increased $ 3.94 million , or 10 % from $ 39.87 million for the year ended december 31 , 2012 to $ 43.81 million for the year ended december 31 , 2013. this underlying increase is primarily due to higher pumper / labor costs and chemical expenses associated with new wells coming on line from the recent drilling success in west texas and increased expensed workovers across all districts , partially offset by decreased operating expenses on the offshore properties during 2013. field service expense increased $ 3.45 million , or 20 % from $ 17.58 million for the year ended december 31 , 2012 to $ 21.03 million for the year ended december 31 , 2013. field service expenses primarily consist of salaries and vehicle operating expenses which have increased as a direct result of increased services and utilization of the equipment during the year ended december 31 , 2013 as compared to the same period of 2012. depreciation , depletion , amortization and accretion on discounted liabilities decreased $ 1.41 million , or 6 % from $ 23.27 million for the year ended december 31 , 2012 to $ 21.86 million for the year ended december 31 , 2013. this decrease is primarily due to decreased depletion rates recognized during 2013 associated with offshore properties as our offshore properties were plugged and abandoned during 2012 , partially offset by increased depletion expenses related to new wells coming on line from the recent drilling success in west texas . general and administrative expense increased $ 0.79 million , or 5 % from $ 15.87 million for the year ended december 31 , 2012 to $ 16.66 million for the year ended december 31 , 2013. this slight increase is largely due to increased personnel costs in 2013. the largest component of these personnel costs was salaries , employee related taxes and insurance . gain on sale and exchange of assets of $ 2.82 million for the year ended december 31 , 2013 consists of sales of non-producing acreage and non-core oil and gas interests and non-essential field service equipment 32 whereas the gain on sale and exchange of assets of $ 0.73 million for the year ended december 31 , 2012 consists of sales of non-essential field service equipment . story_separator_special_tag proved reserves represent estimated quantities of natural gas , crude oil , condensate , and natural gas liquids that geological and engineering data demonstrate , with reasonable certainty , to be recoverable in future years from known reservoirs under economic and operating conditions existing at the time the estimates were made . the process of estimating quantities of proved oil and gas reserves is very complex , requiring significant subjective decisions in the evaluation of all available geological , engineering and economic data for each reservoir . the data for a given reservoir may also change substantially over time as a result of numerous factors including , but not limited to , additional development activity , evolving production history and continual reassessment of the viability of production under varying economic conditions . consequently , material revisions ( upward or downward ) to existing reserve estimates may occur from time to time . 29 depreciation , depletion and amortization for oil and gas properties the quantities of estimated proved oil and gas reserves are a significant component of our calculation of depletion expense and revisions in such estimates may alter the rate of future expense . holding all other factors constant , if reserves were revised upward or downward , earnings would increase or decrease respectively . depreciation , depletion and amortization of the cost of proved oil and gas properties are calculated using the unit-of-production method . the reserve base used to calculate depletion , depreciation or amortization is the sum of proved developed reserves and proved undeveloped reserves for leasehold acquisition costs and the cost to acquire proved properties . the reserve base includes only proved developed reserves for lease and well equipment costs , which include development costs and successful exploration drilling costs . estimated future dismantlement , restoration and abandonment costs , net of salvage values , are taken into account . story_separator_special_tag style= `` color : # 999999 `` width= `` 100 % `` / > monetized crude oil swaps with original settlement dates from january 2012 through december 2013 for net proceeds of $ 1.0 million . the $ 1.0 million gain associated with these early settlement transactions is included in realized gain on derivative instruments for the year ended december 31 , 2012. oil and gas prices received including the impact of derivatives but excluding the early settlement transactions were : replace_table_token_12_th we do not apply hedge accounting to any of our commodity based derivatives thus changes in the fair market value of commodity contracts held at the end of a reported period , referred to as mark-to-market adjustments , are recognized as unrealized gains and losses in the accompanying consolidated statements of operations . as oil and natural gas prices remain volatile , mark-to-market accounting treatment creates volatility in our revenues . during the year ended december 31 , 2013 , we recognized $ 0.6 million in net unrealized losses . this unrealized loss primarily relates to held crude oil and natural gas fixed swaps and collars associated with future production due to an increase in crude oil and natural gas futures market prices between january 1 , 2013 and december 31 , 2013. field service income increased $ 4.51 million , or 22 % from $ 20.42 million for the year ended december 31 , 2012 to $ 24.93 million for the year ended december 31 , 2013. this underlying increase is a result of adding service equipment and the market allowing us to charge slightly higher rates to customers . workover rig services represent the bulk of our field service operations , and those rates have all increased between the periods in our most active districts . lease operating expense increased $ 3.94 million , or 10 % from $ 39.87 million for the year ended december 31 , 2012 to $ 43.81 million for the year ended december 31 , 2013. this underlying increase is primarily due to higher pumper / labor costs and chemical expenses associated with new wells coming on line from the recent drilling success in west texas and increased expensed workovers across all districts , partially offset by decreased operating expenses on the offshore properties during 2013. field service expense increased $ 3.45 million , or 20 % from $ 17.58 million for the year ended december 31 , 2012 to $ 21.03 million for the year ended december 31 , 2013. field service expenses primarily consist of salaries and vehicle operating expenses which have increased as a direct result of increased services and utilization of the equipment during the year ended december 31 , 2013 as compared to the same period of 2012. depreciation , depletion , amortization and accretion on discounted liabilities decreased $ 1.41 million , or 6 % from $ 23.27 million for the year ended december 31 , 2012 to $ 21.86 million for the year ended december 31 , 2013. this decrease is primarily due to decreased depletion rates recognized during 2013 associated with offshore properties as our offshore properties were plugged and abandoned during 2012 , partially offset by increased depletion expenses related to new wells coming on line from the recent drilling success in west texas . general and administrative expense increased $ 0.79 million , or 5 % from $ 15.87 million for the year ended december 31 , 2012 to $ 16.66 million for the year ended december 31 , 2013. this slight increase is largely due to increased personnel costs in 2013. the largest component of these personnel costs was salaries , employee related taxes and insurance . gain on sale and exchange of assets of $ 2.82 million for the year ended december 31 , 2013 consists of sales of non-producing acreage and non-core oil and gas interests and non-essential field service equipment 32 whereas the gain on sale and exchange of assets of $ 0.73 million for the year ended december 31 , 2012 consists of sales of non-essential field service equipment .

liquidity and capital resources : net cash provided by operating activities for the year ended december 31 , 2013 was $ 36 million , compared to $ 40 million in the prior year . excluding the effects of significant unforeseen expenses or other income , our cash flow from operations fluctuates primarily because of variations in oil and gas production and prices or changes in working capital accounts . our oil and gas production will vary based on actual well performance but may be curtailed due to factors beyond our control . our realized oil and gas prices vary due to world political events , supply and demand of products , product storage levels , and weather patterns . we sell the vast majority of our production at spot market prices . accordingly , product price volatility will affect our cash flow from operations . to mitigate price volatility we sometimes lock in prices for some portion of our production through the use of derivatives . if our exploratory drilling results in significant new discoveries , we will have to expend additional capital in order to finance the completion , development , and potential additional opportunities generated by our success . we believe that , because of the additional reserves resulting from the successful wells and our record of reserve growth in recent years , we will be able to access sufficient additional capital through additional bank financing . as of march 1 , 2014 , the company maintains a credit facility totaling $ 250 million , with a borrowing base of $ 140 million . the bank reviews the borrowing base semi-annually and , at their discretion , may decrease or propose an increase to the borrowing base relative to a redetermined estimate of proved oil and gas reserves . our oil and gas properties are pledged as collateral for the line of credit and we are subject to certain financial and operational covenants defined in the agreement . we are currently in compliance with these covenants and expect to be in compliance over the next twelve months .


 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 : net cash provided by operating activities for the year ended december 31 , 2013 was $ 36 million , compared to $ 40 million in the prior year . excluding the effects of significant unforeseen expenses or other income , our cash flow from operations fluctuates primarily because of variations in oil and gas production and prices or changes in working capital accounts . our oil and gas production will vary based on actual well performance but may be curtailed due to factors beyond our control . our realized oil and gas prices vary due to world political events , supply and demand of products , product storage levels , and weather patterns . we sell the vast majority of our production at spot market prices . accordingly , product price volatility will affect our cash flow from operations . to mitigate price volatility we sometimes lock in prices for some portion of our production through the use of derivatives . if our exploratory drilling results in significant new discoveries , we will have to expend additional capital in order to finance the completion , development , and potential additional opportunities generated by our success . we believe that , because of the additional reserves resulting from the successful wells and our record of reserve growth in recent years , we will be able to access sufficient additional capital through additional bank financing . as of march 1 , 2014 , the company maintains a credit facility totaling $ 250 million , with a borrowing base of $ 140 million . the bank reviews the borrowing base semi-annually and , at their discretion , may decrease or propose an increase to the borrowing base relative to a redetermined estimate of proved oil and gas reserves . our oil and gas properties are pledged as collateral for the line of credit and we are subject to certain financial and operational covenants defined in the agreement . we are currently in compliance with these covenants and expect to be in compliance over the next twelve months .
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 Suspicious Activity Report : proved reserves represent estimated quantities of natural gas , crude oil , condensate , and natural gas liquids that geological and engineering data demonstrate , with reasonable certainty , to be recoverable in future years from known reservoirs under economic and operating conditions existing at the time the estimates were made . the process of estimating quantities of proved oil and gas reserves is very complex , requiring significant subjective decisions in the evaluation of all available geological , engineering and economic data for each reservoir . the data for a given reservoir may also change substantially over time as a result of numerous factors including , but not limited to , additional development activity , evolving production history and continual reassessment of the viability of production under varying economic conditions . consequently , material revisions ( upward or downward ) to existing reserve estimates may occur from time to time . 29 depreciation , depletion and amortization for oil and gas properties the quantities of estimated proved oil and gas reserves are a significant component of our calculation of depletion expense and revisions in such estimates may alter the rate of future expense . holding all other factors constant , if reserves were revised upward or downward , earnings would increase or decrease respectively . depreciation , depletion and amortization of the cost of proved oil and gas properties are calculated using the unit-of-production method . the reserve base used to calculate depletion , depreciation or amortization is the sum of proved developed reserves and proved undeveloped reserves for leasehold acquisition costs and the cost to acquire proved properties . the reserve base includes only proved developed reserves for lease and well equipment costs , which include development costs and successful exploration drilling costs . estimated future dismantlement , restoration and abandonment costs , net of salvage values , are taken into account . story_separator_special_tag style= `` color : # 999999 `` width= `` 100 % `` / > monetized crude oil swaps with original settlement dates from january 2012 through december 2013 for net proceeds of $ 1.0 million . the $ 1.0 million gain associated with these early settlement transactions is included in realized gain on derivative instruments for the year ended december 31 , 2012. oil and gas prices received including the impact of derivatives but excluding the early settlement transactions were : replace_table_token_12_th we do not apply hedge accounting to any of our commodity based derivatives thus changes in the fair market value of commodity contracts held at the end of a reported period , referred to as mark-to-market adjustments , are recognized as unrealized gains and losses in the accompanying consolidated statements of operations . as oil and natural gas prices remain volatile , mark-to-market accounting treatment creates volatility in our revenues . during the year ended december 31 , 2013 , we recognized $ 0.6 million in net unrealized losses . this unrealized loss primarily relates to held crude oil and natural gas fixed swaps and collars associated with future production due to an increase in crude oil and natural gas futures market prices between january 1 , 2013 and december 31 , 2013. field service income increased $ 4.51 million , or 22 % from $ 20.42 million for the year ended december 31 , 2012 to $ 24.93 million for the year ended december 31 , 2013. this underlying increase is a result of adding service equipment and the market allowing us to charge slightly higher rates to customers . workover rig services represent the bulk of our field service operations , and those rates have all increased between the periods in our most active districts . lease operating expense increased $ 3.94 million , or 10 % from $ 39.87 million for the year ended december 31 , 2012 to $ 43.81 million for the year ended december 31 , 2013. this underlying increase is primarily due to higher pumper / labor costs and chemical expenses associated with new wells coming on line from the recent drilling success in west texas and increased expensed workovers across all districts , partially offset by decreased operating expenses on the offshore properties during 2013. field service expense increased $ 3.45 million , or 20 % from $ 17.58 million for the year ended december 31 , 2012 to $ 21.03 million for the year ended december 31 , 2013. field service expenses primarily consist of salaries and vehicle operating expenses which have increased as a direct result of increased services and utilization of the equipment during the year ended december 31 , 2013 as compared to the same period of 2012. depreciation , depletion , amortization and accretion on discounted liabilities decreased $ 1.41 million , or 6 % from $ 23.27 million for the year ended december 31 , 2012 to $ 21.86 million for the year ended december 31 , 2013. this decrease is primarily due to decreased depletion rates recognized during 2013 associated with offshore properties as our offshore properties were plugged and abandoned during 2012 , partially offset by increased depletion expenses related to new wells coming on line from the recent drilling success in west texas . general and administrative expense increased $ 0.79 million , or 5 % from $ 15.87 million for the year ended december 31 , 2012 to $ 16.66 million for the year ended december 31 , 2013. this slight increase is largely due to increased personnel costs in 2013. the largest component of these personnel costs was salaries , employee related taxes and insurance . gain on sale and exchange of assets of $ 2.82 million for the year ended december 31 , 2013 consists of sales of non-producing acreage and non-core oil and gas interests and non-essential field service equipment 32 whereas the gain on sale and exchange of assets of $ 0.73 million for the year ended december 31 , 2012 consists of sales of non-essential field service equipment . story_separator_special_tag proved reserves represent estimated quantities of natural gas , crude oil , condensate , and natural gas liquids that geological and engineering data demonstrate , with reasonable certainty , to be recoverable in future years from known reservoirs under economic and operating conditions existing at the time the estimates were made . the process of estimating quantities of proved oil and gas reserves is very complex , requiring significant subjective decisions in the evaluation of all available geological , engineering and economic data for each reservoir . the data for a given reservoir may also change substantially over time as a result of numerous factors including , but not limited to , additional development activity , evolving production history and continual reassessment of the viability of production under varying economic conditions . consequently , material revisions ( upward or downward ) to existing reserve estimates may occur from time to time . 29 depreciation , depletion and amortization for oil and gas properties the quantities of estimated proved oil and gas reserves are a significant component of our calculation of depletion expense and revisions in such estimates may alter the rate of future expense . holding all other factors constant , if reserves were revised upward or downward , earnings would increase or decrease respectively . depreciation , depletion and amortization of the cost of proved oil and gas properties are calculated using the unit-of-production method . the reserve base used to calculate depletion , depreciation or amortization is the sum of proved developed reserves and proved undeveloped reserves for leasehold acquisition costs and the cost to acquire proved properties . the reserve base includes only proved developed reserves for lease and well equipment costs , which include development costs and successful exploration drilling costs . estimated future dismantlement , restoration and abandonment costs , net of salvage values , are taken into account . story_separator_special_tag style= `` color : # 999999 `` width= `` 100 % `` / > monetized crude oil swaps with original settlement dates from january 2012 through december 2013 for net proceeds of $ 1.0 million . the $ 1.0 million gain associated with these early settlement transactions is included in realized gain on derivative instruments for the year ended december 31 , 2012. oil and gas prices received including the impact of derivatives but excluding the early settlement transactions were : replace_table_token_12_th we do not apply hedge accounting to any of our commodity based derivatives thus changes in the fair market value of commodity contracts held at the end of a reported period , referred to as mark-to-market adjustments , are recognized as unrealized gains and losses in the accompanying consolidated statements of operations . as oil and natural gas prices remain volatile , mark-to-market accounting treatment creates volatility in our revenues . during the year ended december 31 , 2013 , we recognized $ 0.6 million in net unrealized losses . this unrealized loss primarily relates to held crude oil and natural gas fixed swaps and collars associated with future production due to an increase in crude oil and natural gas futures market prices between january 1 , 2013 and december 31 , 2013. field service income increased $ 4.51 million , or 22 % from $ 20.42 million for the year ended december 31 , 2012 to $ 24.93 million for the year ended december 31 , 2013. this underlying increase is a result of adding service equipment and the market allowing us to charge slightly higher rates to customers . workover rig services represent the bulk of our field service operations , and those rates have all increased between the periods in our most active districts . lease operating expense increased $ 3.94 million , or 10 % from $ 39.87 million for the year ended december 31 , 2012 to $ 43.81 million for the year ended december 31 , 2013. this underlying increase is primarily due to higher pumper / labor costs and chemical expenses associated with new wells coming on line from the recent drilling success in west texas and increased expensed workovers across all districts , partially offset by decreased operating expenses on the offshore properties during 2013. field service expense increased $ 3.45 million , or 20 % from $ 17.58 million for the year ended december 31 , 2012 to $ 21.03 million for the year ended december 31 , 2013. field service expenses primarily consist of salaries and vehicle operating expenses which have increased as a direct result of increased services and utilization of the equipment during the year ended december 31 , 2013 as compared to the same period of 2012. depreciation , depletion , amortization and accretion on discounted liabilities decreased $ 1.41 million , or 6 % from $ 23.27 million for the year ended december 31 , 2012 to $ 21.86 million for the year ended december 31 , 2013. this decrease is primarily due to decreased depletion rates recognized during 2013 associated with offshore properties as our offshore properties were plugged and abandoned during 2012 , partially offset by increased depletion expenses related to new wells coming on line from the recent drilling success in west texas . general and administrative expense increased $ 0.79 million , or 5 % from $ 15.87 million for the year ended december 31 , 2012 to $ 16.66 million for the year ended december 31 , 2013. this slight increase is largely due to increased personnel costs in 2013. the largest component of these personnel costs was salaries , employee related taxes and insurance . gain on sale and exchange of assets of $ 2.82 million for the year ended december 31 , 2013 consists of sales of non-producing acreage and non-core oil and gas interests and non-essential field service equipment 32 whereas the gain on sale and exchange of assets of $ 0.73 million for the year ended december 31 , 2012 consists of sales of non-essential field service equipment .

