19 accent acquisition on june 1 , 2015 , we acquired 100 % of the membership interests of accent pursuant to a membership interest purchase agreement with mdc corporate ( us ) inc. and mdc acquisition inc. accent is a business process outsourcing company providing contact center services and customer engagement solutions with locations in the u.s. and jamaica . accent 's data-driven approach helps brands maximize their engagement with consumers and enables brands to influence behavior , all while generating a better return on investment across all customer touch points , including phone , online and social media channels . accent 's customer engagement agency model and platform complements our ideal dialogue practice , significantly enhancing our solution set and commitment to results-driven analytics and customer insights for our clients . accordingly , we paid a premium for accent , resulting in the recognition of goodwill . 20 results of operations — years ended december 31 , 2015 and 2014 the following table summarizes our revenues and gross profit for the periods indicated , by reporting segment : replace_table_token_5_th revenue revenue increased by $ 32.0 million , or 12.8 % , from $ 250.1 million in 2014 to $ 282.1 million in 2015. this includes accent revenue of $ 40.4 million . the domestic segment increase of $ 39.4 million was due to $ 34.3 million from the acquisition of accent and $ 42.3 million of new business and growth from existing clients , partially offset by $ 31.1 million of volume reductions , $ 5.0 million of lost programs , and $ 1.1 million due to site closures . offshore revenues declined by $ 12.9 million due to $ 16.1 million of volume reductions and $ 6.3 million of lost programs , partially offset by $ 9.5 million of growth from existing and new clients . the increase in the nearshore segment of $ 5.6 million was due to $ 6.3 million of growth from existing and new clients in our honduras facilities and $ 6.5 million of revenue from our jamaica facility , partially offset by $ 3.8 million of volume reductions and $ 3.4 million of lost revenue due to the closure of the costa rica site in 2014. cost of services and gross profit the gross profit as a percentage of revenue decrease of 3.6 % was primarily due to the dilutive effects of both the accent acquisition and new capacity added in late 2014 , coupled with lower than expected call volumes . domestic gross profit as a percentage of revenue decreased to 6.8 % in 2015 from 9.9 % in 2014 primarily due to the dilutive effects of the accent acquisition and the aforementioned lower call volumes . the offshore decline of 8.5 % was primarily due to under-utilized capacity added during late 2014 as well as a decrease in call volumes . nearshore gross profit increased by $ 3.7 million , or 8.4 % as a percentage of revenue , due to the closure of costa rica , continuing increased capacity utilization in honduras and the benefit of our new jamaica facility . selling , general and administrative expenses selling , general and administrative expenses remained comparable at 12.2 % and 12.6 % for the years ended december 31 , 2015 and 2014 , respectively . 21 impairment losses and restructuring charges , net during 2015 , we recognized $ 0.3 million in impairment losses in our nearshore segment associated with certain assets after an impairment analysis indicated estimated future cash flows were insufficient to support the carrying values . no impairment losses were incurred during 2014. restructuring charges totaled $ 3.6 million for the year ended december 31 , 2015 , which primarily consisted of the following : $ 1.7 million in the domestic segment primarily due to the acquisition of accent and closure of three sites ; $ 0.4 million in the offshore and nearshore segments related to various corporate cost cutting measures ; and $ 1.5 million related to the it transformation project which concluded in third quarter 2015. interest and other income ( expense ) , net interest and other income ( expense ) , net for 2015 was $ 1.1 million of expense , which consists primarily of $ 1.6 million of interest expense on our revolving line of credit and other debt , partially offset by $ 0.5 million gain on sale of assets . income tax expense income tax expense for 2015 was $ 0.5 million , compared to $ 0.5 million in 2014 . similar to 2014 , the 2015 income tax expense is primarily related to the income tax provision for canadian operations . our u.s. operations have a valuation allowance recorded on u.s. deferred tax assets and we have tax holidays in costa rica , honduras , and jamaica , and for certain facilities in the philippines . net loss as a result of the factors described above , net loss was $ 15.6 million for the year ended december 31 , 2015 , compared to $ 5.5 million for the year ended december 31 , 2014 . 22 results of operations — years ended december 31 , 2014 and 2013 replace_table_token_6_th revenue revenue increased by $ 18.8 million , or 8.1 % , to $ 250.1 million in 2014 from $ 231.3 million in 2013. the domestic segment increase of $ 9.6 million was due to $ 20.6 million of new business and growth from existing programs , partially offset by $ 7.3 million of volume reductions , $ 1.9 million of pricing reductions , and $ 1.8 million of site closures . offshore revenues grew $ 4.7 million due to $ 14.0 million of growth from existing and new clients , partially offset by $ 1.6 million of lost revenues and $ 7.7 million of volume reductions . story_separator_special_tag these unobservable inputs reflect our own estimates of assumptions that market participants would use in pricing the asset or liability . when determining the fair value measurements for assets and liabilities required or permitted to be recorded at and or marked to fair value , we consider the principal or most advantageous market in which it would transact and consider assumptions that market participants would use when pricing the asset or liability . when possible , we look to active and observable markets to price identical assets or liabilities . when identical assets and liabilities are not traded in active markets , we look to market observable data for similar assets and liabilities . nevertheless , if certain assets and liabilities are not actively traded in observable markets , we must use alternative valuation techniques to derive a fair value measurement . for more information , refer to note 8 , “ fair value measurements , ” to our consolidated financial statements , included in item 8 , “ financial statements and supplementary financial data . ” 28 impairment of long-lived assets we periodically , on at least an annual basis , evaluate potential impairments of our long-lived assets . in our annual evaluation or when we determine that the carrying value of a long-lived asset may not be recoverable based upon the existence of one or more indicators of impairment , we evaluate the projected undiscounted cash flows related to the assets . if these cash flows are less than the carrying values of the assets , we measure the impairment based on the excess of the carrying value of the long-lived asset over its fair value . where appropriate we use a probability-weighted approach to determine our future cash flows , based upon our estimate of the likelihood of certain scenarios , primarily whether we expect to sell new business within a current location . these estimates are consistent with our internal projections , external communications and public disclosures . our projections contain assumptions pertaining to anticipated levels of utilization and revenue that may or may not be under contract but are based on our experience and or projections received from our customers . if our estimate of the probability of different scenarios changed by 10 % , the impact to our financial statements would not be material . for more information , refer to note 4 , “ impairment losses and restructuring charges , ” to our consolidated financial statements , included in item 8 , “ financial statements and supplementary financial data . ” impairment of goodwill and intangible assets we evaluate goodwill for impairment at least annually or whenever events or changes in circumstances indicate that the carrying amount of goodwill may not be recoverable . goodwill is evaluated for impairment by first performing a qualitative assessment to determine whether a quantitative goodwill test is necessary . if it is determined , based on qualitative factors , the fair value of the reporting unit is `` more likely than not `` less than the carrying amount or if significant changes related to the reporting unit have occurred that could materially impact fair value , a quantitative goodwill impairment test would be required . we can elect to forgo the qualitative assessment and perform the quantitative test . the quantitative goodwill impairment test is performed using a two-step process . the first step is to identify if a potential impairment exists by comparing the fair value of a reporting unit with its carrying amount , including goodwill . if the carrying amount of a reporting unit exceeds its fair value , the second step is performed to determine if goodwill is impaired and to measure the amount of impairment loss to recognize , if any . the second step compares the implied fair value of goodwill with the carrying amount of goodwill . if the carrying amount of goodwill exceeds the implied fair value , an impairment loss is recognized in an amount equal to that excess . for intangible assets , a qualitative assessment can also be performed to determine whether the existence of events and circumstances indicates it is more likely than not an intangible asset is impaired . similar to goodwill , we can also elect to forgo the qualitative test for indefinite life intangible assets and perform the quantitative test . upon performing the quantitative test , if the carrying value of the intangible asset exceeds its fair value , an impairment loss is recognized in an amount equal to that excess . we estimate the fair value of our reporting units using a discounted cash flow analysis , which uses significant unobservable inputs , or level 3 inputs , as defined by the fair value hierarchy . a discounted cash flow analysis requires us to make various judgmental assumptions about revenue , gross profit , growth rates and discount rates . while we believe we have made reasonable estimates and assumptions to calculate the fair value of the reporting units and intangible assets , it is possible a material change could occur . if our actual results are not consistent with our estimates and assumptions used to calculate fair value , we may be required to perform the second step , which could result in material impairments of our goodwill . during 2015 , all of our material reporting units that underwent a quantitative test passed the first step of the goodwill impairment analysis and therefore , the second step was not necessary . our 2015 intangible asset impairment analysis did not result in an impairment charge . for more information , refer to note 3 , “ goodwill and intangible assets , ” to our consolidated financial statements , included in item 8 , “ financial statements and supplementary financial data . ” 29 restructuring charges on an ongoing basis , management assesses the profitability and utilization of our facilities and in some cases management has chosen to close facilities

debt instruments and related covenants on april 29 , 2015 , we entered into a secured revolving credit facility ( `` credit agreement '' ) with bmo harris bank n.a . ( `` lender '' ) and terminated our $ 20.0 million secured revolving credit facility with wells fargo bank . all amounts owed under the wells fargo bank credit facility were repaid with borrowings under the credit agreement in the amount of approximately $ 9.3 million , which included an early termination fee in the amount of $ 0.1 million . the credit agreement is effective through april 2020 and the amount we may borrow under the agreement is the lesser of the borrowing base calculation and $ 50.0 million , and so long as no default has occurred and with the lender 's consent , we may increase the maximum availability to $ 70.0 million in $ 5.0 million increments . we may request letters of credit under the credit agreement in an aggregate amount equal to the lesser of the borrowing base calculation ( minus outstanding advances ) and $ 5.0 million . the borrowing base is generally defined as 85 % of our eligible accounts receivable less certain reserves as defined in the credit agreement . after consideration of outstanding borrowings of $ 32.2 million , our remaining borrowing capacity was $ 12.8 million as of december 31 , 2015. initially , borrowings under the credit agreement bore interest at one , two , three or six-month libor , as selected by us , plus 1.75 % to 2.50 % , depending on current availability under the credit agreement and until january 1 , 2016 , the interest rate was the selected libor plus 1.75 % .


 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.
     ```debt instruments and related covenants on april 29 , 2015 , we entered into a secured revolving credit facility ( `` credit agreement '' ) with bmo harris bank n.a . ( `` lender '' ) and terminated our $ 20.0 million secured revolving credit facility with wells fargo bank . all amounts owed under the wells fargo bank credit facility were repaid with borrowings under the credit agreement in the amount of approximately $ 9.3 million , which included an early termination fee in the amount of $ 0.1 million . the credit agreement is effective through april 2020 and the amount we may borrow under the agreement is the lesser of the borrowing base calculation and $ 50.0 million , and so long as no default has occurred and with the lender 's consent , we may increase the maximum availability to $ 70.0 million in $ 5.0 million increments . we may request letters of credit under the credit agreement in an aggregate amount equal to the lesser of the borrowing base calculation ( minus outstanding advances ) and $ 5.0 million . the borrowing base is generally defined as 85 % of our eligible accounts receivable less certain reserves as defined in the credit agreement . after consideration of outstanding borrowings of $ 32.2 million , our remaining borrowing capacity was $ 12.8 million as of december 31 , 2015. initially , borrowings under the credit agreement bore interest at one , two , three or six-month libor , as selected by us , plus 1.75 % to 2.50 % , depending on current availability under the credit agreement and until january 1 , 2016 , the interest rate was the selected libor plus 1.75 % .
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 Suspicious Activity Report : 19 accent acquisition on june 1 , 2015 , we acquired 100 % of the membership interests of accent pursuant to a membership interest purchase agreement with mdc corporate ( us ) inc. and mdc acquisition inc. accent is a business process outsourcing company providing contact center services and customer engagement solutions with locations in the u.s. and jamaica . accent 's data-driven approach helps brands maximize their engagement with consumers and enables brands to influence behavior , all while generating a better return on investment across all customer touch points , including phone , online and social media channels . accent 's customer engagement agency model and platform complements our ideal dialogue practice , significantly enhancing our solution set and commitment to results-driven analytics and customer insights for our clients . accordingly , we paid a premium for accent , resulting in the recognition of goodwill . 20 results of operations — years ended december 31 , 2015 and 2014 the following table summarizes our revenues and gross profit for the periods indicated , by reporting segment : replace_table_token_5_th revenue revenue increased by $ 32.0 million , or 12.8 % , from $ 250.1 million in 2014 to $ 282.1 million in 2015. this includes accent revenue of $ 40.4 million . the domestic segment increase of $ 39.4 million was due to $ 34.3 million from the acquisition of accent and $ 42.3 million of new business and growth from existing clients , partially offset by $ 31.1 million of volume reductions , $ 5.0 million of lost programs , and $ 1.1 million due to site closures . offshore revenues declined by $ 12.9 million due to $ 16.1 million of volume reductions and $ 6.3 million of lost programs , partially offset by $ 9.5 million of growth from existing and new clients . the increase in the nearshore segment of $ 5.6 million was due to $ 6.3 million of growth from existing and new clients in our honduras facilities and $ 6.5 million of revenue from our jamaica facility , partially offset by $ 3.8 million of volume reductions and $ 3.4 million of lost revenue due to the closure of the costa rica site in 2014. cost of services and gross profit the gross profit as a percentage of revenue decrease of 3.6 % was primarily due to the dilutive effects of both the accent acquisition and new capacity added in late 2014 , coupled with lower than expected call volumes . domestic gross profit as a percentage of revenue decreased to 6.8 % in 2015 from 9.9 % in 2014 primarily due to the dilutive effects of the accent acquisition and the aforementioned lower call volumes . the offshore decline of 8.5 % was primarily due to under-utilized capacity added during late 2014 as well as a decrease in call volumes . nearshore gross profit increased by $ 3.7 million , or 8.4 % as a percentage of revenue , due to the closure of costa rica , continuing increased capacity utilization in honduras and the benefit of our new jamaica facility . selling , general and administrative expenses selling , general and administrative expenses remained comparable at 12.2 % and 12.6 % for the years ended december 31 , 2015 and 2014 , respectively . 21 impairment losses and restructuring charges , net during 2015 , we recognized $ 0.3 million in impairment losses in our nearshore segment associated with certain assets after an impairment analysis indicated estimated future cash flows were insufficient to support the carrying values . no impairment losses were incurred during 2014. restructuring charges totaled $ 3.6 million for the year ended december 31 , 2015 , which primarily consisted of the following : $ 1.7 million in the domestic segment primarily due to the acquisition of accent and closure of three sites ; $ 0.4 million in the offshore and nearshore segments related to various corporate cost cutting measures ; and $ 1.5 million related to the it transformation project which concluded in third quarter 2015. interest and other income ( expense ) , net interest and other income ( expense ) , net for 2015 was $ 1.1 million of expense , which consists primarily of $ 1.6 million of interest expense on our revolving line of credit and other debt , partially offset by $ 0.5 million gain on sale of assets . income tax expense income tax expense for 2015 was $ 0.5 million , compared to $ 0.5 million in 2014 . similar to 2014 , the 2015 income tax expense is primarily related to the income tax provision for canadian operations . our u.s. operations have a valuation allowance recorded on u.s. deferred tax assets and we have tax holidays in costa rica , honduras , and jamaica , and for certain facilities in the philippines . net loss as a result of the factors described above , net loss was $ 15.6 million for the year ended december 31 , 2015 , compared to $ 5.5 million for the year ended december 31 , 2014 . 22 results of operations — years ended december 31 , 2014 and 2013 replace_table_token_6_th revenue revenue increased by $ 18.8 million , or 8.1 % , to $ 250.1 million in 2014 from $ 231.3 million in 2013. the domestic segment increase of $ 9.6 million was due to $ 20.6 million of new business and growth from existing programs , partially offset by $ 7.3 million of volume reductions , $ 1.9 million of pricing reductions , and $ 1.8 million of site closures . offshore revenues grew $ 4.7 million due to $ 14.0 million of growth from existing and new clients , partially offset by $ 1.6 million of lost revenues and $ 7.7 million of volume reductions . story_separator_special_tag these unobservable inputs reflect our own estimates of assumptions that market participants would use in pricing the asset or liability . when determining the fair value measurements for assets and liabilities required or permitted to be recorded at and or marked to fair value , we consider the principal or most advantageous market in which it would transact and consider assumptions that market participants would use when pricing the asset or liability . when possible , we look to active and observable markets to price identical assets or liabilities . when identical assets and liabilities are not traded in active markets , we look to market observable data for similar assets and liabilities . nevertheless , if certain assets and liabilities are not actively traded in observable markets , we must use alternative valuation techniques to derive a fair value measurement . for more information , refer to note 8 , “ fair value measurements , ” to our consolidated financial statements , included in item 8 , “ financial statements and supplementary financial data . ” 28 impairment of long-lived assets we periodically , on at least an annual basis , evaluate potential impairments of our long-lived assets . in our annual evaluation or when we determine that the carrying value of a long-lived asset may not be recoverable based upon the existence of one or more indicators of impairment , we evaluate the projected undiscounted cash flows related to the assets . if these cash flows are less than the carrying values of the assets , we measure the impairment based on the excess of the carrying value of the long-lived asset over its fair value . where appropriate we use a probability-weighted approach to determine our future cash flows , based upon our estimate of the likelihood of certain scenarios , primarily whether we expect to sell new business within a current location . these estimates are consistent with our internal projections , external communications and public disclosures . our projections contain assumptions pertaining to anticipated levels of utilization and revenue that may or may not be under contract but are based on our experience and or projections received from our customers . if our estimate of the probability of different scenarios changed by 10 % , the impact to our financial statements would not be material . for more information , refer to note 4 , “ impairment losses and restructuring charges , ” to our consolidated financial statements , included in item 8 , “ financial statements and supplementary financial data . ” impairment of goodwill and intangible assets we evaluate goodwill for impairment at least annually or whenever events or changes in circumstances indicate that the carrying amount of goodwill may not be recoverable . goodwill is evaluated for impairment by first performing a qualitative assessment to determine whether a quantitative goodwill test is necessary . if it is determined , based on qualitative factors , the fair value of the reporting unit is `` more likely than not `` less than the carrying amount or if significant changes related to the reporting unit have occurred that could materially impact fair value , a quantitative goodwill impairment test would be required . we can elect to forgo the qualitative assessment and perform the quantitative test . the quantitative goodwill impairment test is performed using a two-step process . the first step is to identify if a potential impairment exists by comparing the fair value of a reporting unit with its carrying amount , including goodwill . if the carrying amount of a reporting unit exceeds its fair value , the second step is performed to determine if goodwill is impaired and to measure the amount of impairment loss to recognize , if any . the second step compares the implied fair value of goodwill with the carrying amount of goodwill . if the carrying amount of goodwill exceeds the implied fair value , an impairment loss is recognized in an amount equal to that excess . for intangible assets , a qualitative assessment can also be performed to determine whether the existence of events and circumstances indicates it is more likely than not an intangible asset is impaired . similar to goodwill , we can also elect to forgo the qualitative test for indefinite life intangible assets and perform the quantitative test . upon performing the quantitative test , if the carrying value of the intangible asset exceeds its fair value , an impairment loss is recognized in an amount equal to that excess . we estimate the fair value of our reporting units using a discounted cash flow analysis , which uses significant unobservable inputs , or level 3 inputs , as defined by the fair value hierarchy . a discounted cash flow analysis requires us to make various judgmental assumptions about revenue , gross profit , growth rates and discount rates . while we believe we have made reasonable estimates and assumptions to calculate the fair value of the reporting units and intangible assets , it is possible a material change could occur . if our actual results are not consistent with our estimates and assumptions used to calculate fair value , we may be required to perform the second step , which could result in material impairments of our goodwill . during 2015 , all of our material reporting units that underwent a quantitative test passed the first step of the goodwill impairment analysis and therefore , the second step was not necessary . our 2015 intangible asset impairment analysis did not result in an impairment charge . for more information , refer to note 3 , “ goodwill and intangible assets , ” to our consolidated financial statements , included in item 8 , “ financial statements and supplementary financial data . ” 29 restructuring charges on an ongoing basis , management assesses the profitability and utilization of our facilities and in some cases management has chosen to close facilities

