also , historically we have experienced fewer billable hours in our fiscal quarter that includes the holiday season , which was the fourth quarter in each of fiscal 2013 , fiscal 2012 and fiscal 2011. international operations revenues outside of the u.s. accounted for approximately 22 % , 23 % , and 26 % of our total revenues in fiscal 2013 , fiscal 2012 , and fiscal 2011 , respectively . revenue by country is detailed in note 13 to our notes to consolidated financial statements . 29 noncontrolling interest our ownership interest in neuco is 55.89 % and constitutes control under gaap ; therefore , neuco 's financial results have been consolidated with ours and the portion of neuco 's results allocable to its other owners is shown as `` noncontrolling interest . `` neuco 's revenues included in our consolidated statements of operations for fiscal 2013 , fiscal 2012 , and fiscal 2011 totaled approximately $ 5.1 million , $ 5.5 million , and $ 6.2 million , respectively . neuco 's net loss included in our consolidated statements of operations for fiscal 2013 was approximately $ 0.3 million . neuco 's net income included in our consolidated statements of operations for fiscal 2012 and fiscal 2011 was approximately $ 0.3 million and $ 0.2 million , respectively . neuco 's net loss , net of amounts allocable to its other owners , included in our consolidated statements of operations for fiscal 2013 was approximately $ 0.2 million . neuco 's net income , net of amounts allocable to its other owners , included in our consolidated statements of operations for fiscal 2012 and fiscal 2011 was approximately $ 0.2 million and $ 0.1 million , respectively . critical accounting policies the discussion and analysis of our financial condition and results of operations are based upon our consolidated financial statements , which have been prepared in accordance with u.s. gaap . the preparation of these financial statements requires us to make significant estimates and judgments that affect the reported amounts of assets , liabilities , revenues , and expenses , as well as related disclosure of contingent assets and liabilities . estimates in these consolidated financial statements include , but are not limited to , accounts and unbilled receivable allowances , revenue recognition on fixed price contracts , depreciation of property and equipment , share-based compensation , valuation of acquired intangible assets , impairment of long-lived assets and goodwill , accrued and deferred income taxes , valuation allowances on deferred tax assets , accrued compensation , accrued exit costs , and other accrued expenses . these items are monitored and analyzed by management for changes in facts and circumstances , and material changes in these estimates could occur in the future . changes in estimates are recorded in the period in which they become known . we base our estimates on historical experience and various other assumptions that we believe to be reasonable under the circumstances . actual results may differ from our estimates if our assumptions based on past experience or our other assumptions do not turn out to be substantially accurate . a summary of the accounting policies that we believe are most critical to understanding and evaluating our financial results is set forth below . this summary should be read in conjunction with our consolidated financial statements and the related notes included in item 8 of this annual report on form 10-k. revenue recognition and accounts receivable allowances . we derive substantially all of our revenues from the performance of professional services . the contracts that we enter into and operate under specify whether the engagement will be billed on a time-and-materials or fixed-price basis . these engagements generally last three to six months , although some of our engagements can be much longer in duration . each contract must be approved by one of our vice presidents . we recognize substantially all of our revenues under written service contracts with our clients where the fee is fixed or determinable , as the services are provided , and only in those situations where collection from the client is reasonably assured . in certain cases we provide services to our clients without sufficient contractual documentation , or fees are tied to performance-based criteria , which require us to defer revenue in accordance with u.s. gaap . in these cases , these amounts are fully reserved until all criteria for recognizing revenue are met . our revenues include projects secured by our non-employee experts as well as projects secured by our employees . we recognize all project revenue on a gross basis based on the consideration of the criteria set forth in accounting standards codification ( `` asc `` ) topic 605-45 , principal agent considerations . 30 most of our revenue is derived from time-and-materials service contracts . revenues from time-and-materials service contracts are recognized as the services are provided based upon hours worked and contractually agreed-upon hourly rates , as well as indirect fees based upon hours worked . revenues from a majority of our fixed-price engagements are recognized on a proportional performance method based on the ratio of costs incurred , substantially all of which are labor-related , to the total estimated project costs . we derived approximately 13 % , 15 % , and 22 % of revenues from fixed-price engagements in fiscal 2013 , fiscal 2012 , and fiscal 2011 , respectively . in general , project costs are classified in costs of services and are based on the direct salary of the consultants on the engagement plus all direct expenses incurred to complete the engagement , including any amounts billed to us by our non-employee experts . story_separator_special_tag 2013-02 , comprehensive income ( topic 220 ) : reporting of amounts reclassified out of accumulated other comprehensive income ( `` asu 2013-02 `` ) . asu 2013-02 requires an entity disclose in a single location ( either on the face of the financial statement that reports net income or in the notes ) the effects of reclassifications out of accumulated other comprehensive income . for items reclassified out of accumulated other comprehensive income and into net income in their entirety , entities must disclose the effect of the reclassification on each affected net income item . for accumulated other comprehensive income reclassification items that are not reclassified in their entirety into net income , entities must provide a cross reference to other required u.s. gaap disclosures . there is no change in the requirement to present the components of net income and other comprehensive income in either a single continuous statement or two separate consecutive statements . asu 2013- 02 is effective for fiscal years , and interim periods within those years , beginning after december 15 , 2012 and should be applied prospectively . our adoption of asu 2013-02 in the first quarter of fiscal 2013 had no impact on our financial position , results of operations , cash flows , or disclosures . cumulative translation adjustment in march 2013 , the fasb issued asu no . 2013-05 , parent 's accounting for the cumulative translation adjustment upon derecognition of certain subsidiaries or groups of assets within a foreign entity or of an investment in a foreign entity ( `` asu 2013-05 `` ) . asu 2013-05 addresses the accounting for the cumulative translation adjustment when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity . asu 2013-05 is effective for fiscal years , and interim periods within those years , beginning after december 15 , 2013 and should be applied prospectively . early adoption is permitted . we believe the adoption of asu 2013-05 will have no impact on our financial position , results of operations , cash flows , or disclosures . intangibles in july 2012 , the fasb issued asu no . 2012-02 , intangiblesgoodwill and other ( topic 350 ) : testing indefinite-lived intangible assets for impairment ( `` asu 2012-02 `` ) to simplify the guidance for testing the decline in the realizable value ( impairment ) of indefinite-lived intangible assets other than goodwill . under former guidance , an organization was required to test an indefinite-lived intangible asset for impairment on at least an annual basis by comparing the fair value of the asset with its carrying amount . if the carrying amount of an indefinite-lived intangible asset exceeded its fair value , an impairment loss was recognized in an amount equal to the difference . asu 2012-02 allows an organization the option to first assess qualitative factors to determine whether it is necessary to perform the quantitative impairment test . an organization electing to perform a qualitative assessment is no longer required to calculate the fair value of an indefinite-lived intangible asset unless the organization determines , based on a qualitative assessment , that it is `` more likely than not `` that the asset is impaired . asu 2012-02 was effective for annual and interim impairment tests performed for fiscal years beginning after september 15 , 2012. our adoption of asu 2012-02 in fiscal 2013 had no impact on our financial position , results of operations , cash flows , or disclosures . 35 results of operations the following table provides operating information as a percentage of revenues for the periods indicated : replace_table_token_6_th fiscal 2013 compared to fiscal 2012 revenues . revenues increased by $ 8.0 million , or 3.0 % , to $ 278.4 million for fiscal 2013 from $ 270.4 million for fiscal 2012 primarily due to increased revenue in our litigation , regulatory , and financial consulting business in the second half of fiscal 2013 , reflecting organic growth and increasing contributions from the new senior-level hires we welcomed to cra during the latter part of fiscal 2012 and the first quarter of fiscal 2013. the increase in revenue was partially offset by a decrease of revenue in our management consulting business in fiscal 2013 as compared to fiscal 2012. although our management consulting business started fiscal 2013 slowly , it experienced improvements in project backlog toward the end of the second quarter of fiscal 2013 that continued into the second half of fiscal 2013. our utilization increased to 73 % for fiscal 2013 from 68 % for the fiscal 2012. in addition , revenues were impacted by an increase in client reimbursable expenses , which are pass-through expenses that carry little to no margin , partially offset by a decrease in revenues of $ 0.4 million for neuco in fiscal 2013 as compared to fiscal 2012. overall , revenues outside of the u.s. represented approximately 22 % of total revenues for fiscal 2013 , compared with approximately 23 % of total revenues for fiscal 2012. revenues derived from fixed- price engagements decreased to 13 % of total revenues for fiscal 2013 compared with 15 % for fiscal 2012. this decrease was due primarily to the previously mentioned decrease in our management consulting business , as the management consulting business typically has a higher concentration of fixed-price service contracts . costs of services . costs of services increased by $ 6.9 million , or 3.8 % , to $ 189.3 million for fiscal 2013 from $ 182.4 million for fiscal 2012. the increase in costs of services was due primarily to an increase in compensation expense , principally as a result of an increase in forgivable loan amortization 36 of $ 7.1 million . as is common in our industry , we have

liquidity and capital resources we believe that current cash , cash equivalents , cash generated from operations , and amounts available under our bank line of credit will be sufficient to meet our anticipated working capital and capital expenditure requirements for at least the next 12 months . 40 general . in fiscal 2013 , cash and cash equivalents decreased by $ 4.2 million . we completed the period with cash and cash equivalents of $ 51.3 million and working capital ( defined as current assets less current liabilities ) of $ 75.0 million . of the total cash and cash equivalents of $ 51.3 million at december 28 , 2013 , $ 41.8 million was in the u.s. we have sufficient sources of cash in the u.s. to fund u.s. cash requirements without the need to repatriate any funds . as of december 28 , 2013 , a substantial portion of our cash accounts was concentrated at a single financial institution , which potentially exposes us to credit risks . the financial institution has a short-term credit rating of a-2 by standard & poor 's ratings services . we have not experienced any losses related to such accounts and we do not believe that there is significant risk of non-performance by the financial institution . our cash on deposit at this financial institution is fully liquid , and we continually monitor the credit ratings of this institution . a change in the credit worthiness of this financial institution could materially affect our liquidity and working capital . sources and uses of cash . during fiscal 2013 , net cash provided by operations was $ 18.4 million .


 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 we believe that current cash , cash equivalents , cash generated from operations , and amounts available under our bank line of credit will be sufficient to meet our anticipated working capital and capital expenditure requirements for at least the next 12 months . 40 general . in fiscal 2013 , cash and cash equivalents decreased by $ 4.2 million . we completed the period with cash and cash equivalents of $ 51.3 million and working capital ( defined as current assets less current liabilities ) of $ 75.0 million . of the total cash and cash equivalents of $ 51.3 million at december 28 , 2013 , $ 41.8 million was in the u.s. we have sufficient sources of cash in the u.s. to fund u.s. cash requirements without the need to repatriate any funds . as of december 28 , 2013 , a substantial portion of our cash accounts was concentrated at a single financial institution , which potentially exposes us to credit risks . the financial institution has a short-term credit rating of a-2 by standard & poor 's ratings services . we have not experienced any losses related to such accounts and we do not believe that there is significant risk of non-performance by the financial institution . our cash on deposit at this financial institution is fully liquid , and we continually monitor the credit ratings of this institution . a change in the credit worthiness of this financial institution could materially affect our liquidity and working capital . sources and uses of cash . during fiscal 2013 , net cash provided by operations was $ 18.4 million .
```    
 Suspicious Activity Report : also , historically we have experienced fewer billable hours in our fiscal quarter that includes the holiday season , which was the fourth quarter in each of fiscal 2013 , fiscal 2012 and fiscal 2011. international operations revenues outside of the u.s. accounted for approximately 22 % , 23 % , and 26 % of our total revenues in fiscal 2013 , fiscal 2012 , and fiscal 2011 , respectively . revenue by country is detailed in note 13 to our notes to consolidated financial statements . 29 noncontrolling interest our ownership interest in neuco is 55.89 % and constitutes control under gaap ; therefore , neuco 's financial results have been consolidated with ours and the portion of neuco 's results allocable to its other owners is shown as `` noncontrolling interest . `` neuco 's revenues included in our consolidated statements of operations for fiscal 2013 , fiscal 2012 , and fiscal 2011 totaled approximately $ 5.1 million , $ 5.5 million , and $ 6.2 million , respectively . neuco 's net loss included in our consolidated statements of operations for fiscal 2013 was approximately $ 0.3 million . neuco 's net income included in our consolidated statements of operations for fiscal 2012 and fiscal 2011 was approximately $ 0.3 million and $ 0.2 million , respectively . neuco 's net loss , net of amounts allocable to its other owners , included in our consolidated statements of operations for fiscal 2013 was approximately $ 0.2 million . neuco 's net income , net of amounts allocable to its other owners , included in our consolidated statements of operations for fiscal 2012 and fiscal 2011 was approximately $ 0.2 million and $ 0.1 million , respectively . critical accounting policies the discussion and analysis of our financial condition and results of operations are based upon our consolidated financial statements , which have been prepared in accordance with u.s. gaap . the preparation of these financial statements requires us to make significant estimates and judgments that affect the reported amounts of assets , liabilities , revenues , and expenses , as well as related disclosure of contingent assets and liabilities . estimates in these consolidated financial statements include , but are not limited to , accounts and unbilled receivable allowances , revenue recognition on fixed price contracts , depreciation of property and equipment , share-based compensation , valuation of acquired intangible assets , impairment of long-lived assets and goodwill , accrued and deferred income taxes , valuation allowances on deferred tax assets , accrued compensation , accrued exit costs , and other accrued expenses . these items are monitored and analyzed by management for changes in facts and circumstances , and material changes in these estimates could occur in the future . changes in estimates are recorded in the period in which they become known . we base our estimates on historical experience and various other assumptions that we believe to be reasonable under the circumstances . actual results may differ from our estimates if our assumptions based on past experience or our other assumptions do not turn out to be substantially accurate . a summary of the accounting policies that we believe are most critical to understanding and evaluating our financial results is set forth below . this summary should be read in conjunction with our consolidated financial statements and the related notes included in item 8 of this annual report on form 10-k. revenue recognition and accounts receivable allowances . we derive substantially all of our revenues from the performance of professional services . the contracts that we enter into and operate under specify whether the engagement will be billed on a time-and-materials or fixed-price basis . these engagements generally last three to six months , although some of our engagements can be much longer in duration . each contract must be approved by one of our vice presidents . we recognize substantially all of our revenues under written service contracts with our clients where the fee is fixed or determinable , as the services are provided , and only in those situations where collection from the client is reasonably assured . in certain cases we provide services to our clients without sufficient contractual documentation , or fees are tied to performance-based criteria , which require us to defer revenue in accordance with u.s. gaap . in these cases , these amounts are fully reserved until all criteria for recognizing revenue are met . our revenues include projects secured by our non-employee experts as well as projects secured by our employees . we recognize all project revenue on a gross basis based on the consideration of the criteria set forth in accounting standards codification ( `` asc `` ) topic 605-45 , principal agent considerations . 30 most of our revenue is derived from time-and-materials service contracts . revenues from time-and-materials service contracts are recognized as the services are provided based upon hours worked and contractually agreed-upon hourly rates , as well as indirect fees based upon hours worked . revenues from a majority of our fixed-price engagements are recognized on a proportional performance method based on the ratio of costs incurred , substantially all of which are labor-related , to the total estimated project costs . we derived approximately 13 % , 15 % , and 22 % of revenues from fixed-price engagements in fiscal 2013 , fiscal 2012 , and fiscal 2011 , respectively . in general , project costs are classified in costs of services and are based on the direct salary of the consultants on the engagement plus all direct expenses incurred to complete the engagement , including any amounts billed to us by our non-employee experts . story_separator_special_tag 2013-02 , comprehensive income ( topic 220 ) : reporting of amounts reclassified out of accumulated other comprehensive income ( `` asu 2013-02 `` ) . asu 2013-02 requires an entity disclose in a single location ( either on the face of the financial statement that reports net income or in the notes ) the effects of reclassifications out of accumulated other comprehensive income . for items reclassified out of accumulated other comprehensive income and into net income in their entirety , entities must disclose the effect of the reclassification on each affected net income item . for accumulated other comprehensive income reclassification items that are not reclassified in their entirety into net income , entities must provide a cross reference to other required u.s. gaap disclosures . there is no change in the requirement to present the components of net income and other comprehensive income in either a single continuous statement or two separate consecutive statements . asu 2013- 02 is effective for fiscal years , and interim periods within those years , beginning after december 15 , 2012 and should be applied prospectively . our adoption of asu 2013-02 in the first quarter of fiscal 2013 had no impact on our financial position , results of operations , cash flows , or disclosures . cumulative translation adjustment in march 2013 , the fasb issued asu no . 2013-05 , parent 's accounting for the cumulative translation adjustment upon derecognition of certain subsidiaries or groups of assets within a foreign entity or of an investment in a foreign entity ( `` asu 2013-05 `` ) . asu 2013-05 addresses the accounting for the cumulative translation adjustment when a parent either sells a part or all of its investment in a foreign entity or no longer holds a controlling financial interest in a subsidiary or group of assets that is a nonprofit activity or a business within a foreign entity . asu 2013-05 is effective for fiscal years , and interim periods within those years , beginning after december 15 , 2013 and should be applied prospectively . early adoption is permitted . we believe the adoption of asu 2013-05 will have no impact on our financial position , results of operations , cash flows , or disclosures . intangibles in july 2012 , the fasb issued asu no . 2012-02 , intangiblesgoodwill and other ( topic 350 ) : testing indefinite-lived intangible assets for impairment ( `` asu 2012-02 `` ) to simplify the guidance for testing the decline in the realizable value ( impairment ) of indefinite-lived intangible assets other than goodwill . under former guidance , an organization was required to test an indefinite-lived intangible asset for impairment on at least an annual basis by comparing the fair value of the asset with its carrying amount . if the carrying amount of an indefinite-lived intangible asset exceeded its fair value , an impairment loss was recognized in an amount equal to the difference . asu 2012-02 allows an organization the option to first assess qualitative factors to determine whether it is necessary to perform the quantitative impairment test . an organization electing to perform a qualitative assessment is no longer required to calculate the fair value of an indefinite-lived intangible asset unless the organization determines , based on a qualitative assessment , that it is `` more likely than not `` that the asset is impaired . asu 2012-02 was effective for annual and interim impairment tests performed for fiscal years beginning after september 15 , 2012. our adoption of asu 2012-02 in fiscal 2013 had no impact on our financial position , results of operations , cash flows , or disclosures . 35 results of operations the following table provides operating information as a percentage of revenues for the periods indicated : replace_table_token_6_th fiscal 2013 compared to fiscal 2012 revenues . revenues increased by $ 8.0 million , or 3.0 % , to $ 278.4 million for fiscal 2013 from $ 270.4 million for fiscal 2012 primarily due to increased revenue in our litigation , regulatory , and financial consulting business in the second half of fiscal 2013 , reflecting organic growth and increasing contributions from the new senior-level hires we welcomed to cra during the latter part of fiscal 2012 and the first quarter of fiscal 2013. the increase in revenue was partially offset by a decrease of revenue in our management consulting business in fiscal 2013 as compared to fiscal 2012. although our management consulting business started fiscal 2013 slowly , it experienced improvements in project backlog toward the end of the second quarter of fiscal 2013 that continued into the second half of fiscal 2013. our utilization increased to 73 % for fiscal 2013 from 68 % for the fiscal 2012. in addition , revenues were impacted by an increase in client reimbursable expenses , which are pass-through expenses that carry little to no margin , partially offset by a decrease in revenues of $ 0.4 million for neuco in fiscal 2013 as compared to fiscal 2012. overall , revenues outside of the u.s. represented approximately 22 % of total revenues for fiscal 2013 , compared with approximately 23 % of total revenues for fiscal 2012. revenues derived from fixed- price engagements decreased to 13 % of total revenues for fiscal 2013 compared with 15 % for fiscal 2012. this decrease was due primarily to the previously mentioned decrease in our management consulting business , as the management consulting business typically has a higher concentration of fixed-price service contracts . costs of services . costs of services increased by $ 6.9 million , or 3.8 % , to $ 189.3 million for fiscal 2013 from $ 182.4 million for fiscal 2012. the increase in costs of services was due primarily to an increase in compensation expense , principally as a result of an increase in forgivable loan amortization 36 of $ 7.1 million . as is common in our industry , we have

