while new unit registrations increased in the u.k. in 2010 , this was due in part to government incentive programs aimed to increase vehicle sales . those programs ended in 2010. as a result , we anticipate that new vehicle sales in the u.k. will decline in 2011 , however , we believe the premium/luxury market will be more resilient than the retail market as a whole . the german market experienced a sharp decline in new unit sales in 2010 as government sponsored incentive programs expired . we believe that the german automotive market will recover somewhat in 2011 , although the level of recovery is uncertain . 23 operating overview new and used vehicle revenues include sales to retail customers and to leasing companies providing consumer automobile leasing . we generate finance and insurance revenues from sales of third-party extended service contracts , sales of third-party insurance policies , commissions relating to the sale of finance and lease contracts to third parties and the sales of certain other products . service and parts revenues include fees paid for repair , maintenance and collision services , and the sale of replacement parts and other aftermarket accessories . during the year ended december 31 , 2010 , we experienced year over year increases in same store new and used retail unit sales , which drove retail revenue growth , and contributed to growth in our same-store finance and insurance revenues . our same store service and parts business declined 0.3 % during the year ended december 31 , 2010 despite a benefit relating to toyota recall activity in the u.s. our gross profit tends to vary with the mix of revenues we derive from the sale of new vehicles , used vehicles , finance and insurance products , and service and parts transactions . our gross profit varies across product lines , with vehicle sales usually resulting in lower gross profit margins and our other revenues resulting in higher gross profit margins . factors such as inventory and vehicle availability , customer demand , consumer confidence , unemployment , general economic conditions , seasonality , weather , credit availability , fuel prices and manufacturers ' advertising and incentives also impact the mix of our revenues , and therefore influence our gross profit margin . aggregate gross profit increased $ 123.6 million , or 7.8 % , during the year ended december 31 , 2010 compared to the same period in prior year . the increase in gross profit is largely attributable to the increases in new and used unit sales . our retail gross margin percentage declined from 17.6 % during the year ended december 31 , 2009 to 16.9 % during the year ended december 31 , 2010 , due primarily to an increase in the percentage of our revenues generated by vehicle sales . our selling expenses consist of advertising and compensation for sales personnel , including commissions and related bonuses . general and administrative expenses include compensation for administration , finance , legal and general management personnel , rent , insurance , utilities , and other expenses . a significant portion of our selling expenses are variable , and we believe a significant portion of our general and administrative expenses are subject to our control , allowing us to adjust them over time to reflect economic trends . floor plan interest expense relates to financing incurred in connection with the acquisition of new and used vehicle inventories that is secured by those vehicles . other interest expense consists of interest charges on all of our interest-bearing debt , other than interest relating to floor plan financing . the cost of our variable rate indebtedness is based on the prime rate , defined london interbank offered rate ( libor ) , the bank of england base rate , the finance house base rate , or the euro interbank offered rate . our floor plan interest expense has decreased during the year ended december 31 , 2010 as a result of decreases in average floor plan balances outstanding and lower applicable interest rates . our other interest expense has decreased during the year ended december 31 , 2010 due to term loan repayments and repurchases of our 3.5 % senior subordinated convertible notes . equity in earnings of affiliates represents our share of the earnings from our investments in joint ventures and other non-consolidated investments , including ptl . it is our expectation that operating conditions as outlined above in the outlook section will similarly impact these businesses throughout 2011. however , because ptl is engaged in different businesses than we are , its operating performance may vary significantly from ours . the future success of our business is dependent upon , among other things , general economic and industry conditions , our ability to consummate and integrate acquisitions , the level of vehicle sales in the markets where we operate , our ability to increase sales of higher margin products , especially service and parts services , our ability to realize returns on our significant capital investment in new and upgraded dealership facilities , the success of our smart usa distribution business , and the return realized from our investments in various joint ventures and other non-consolidated investments . see item 1a  risk factors and forward-looking statements. critical accounting policies and estimates the preparation of financial statements in accordance with accounting principles generally accepted in the united states of america requires the application of accounting policies that often involve making estimates and employing judgments . such judgments influence the assets , liabilities , revenues and expenses recognized in our financial statements . management , on an ongoing basis , reviews these estimates and assumptions . management may determine that modifications in assumptions and estimates are required , which may result in a material change in our results of operations or financial position . story_separator_special_tag the same-store revenue decrease is due to a $ 2,675 , or 9.6 % , decrease in comparative average selling price per vehicle , which decreased revenue by $ 256.1 million , coupled with the 3.6 % decrease in retail unit sales , which decreased revenue by $ 100.4 million . gross profit retail gross profit from used vehicle sales increased $ 2.3 million , or 1.0 % , from 2009 to 2010 and increased $ 10.5 million , or 4.9 % , from 2008 to 2009. the increase from 2009 to 2010 is due to a $ 3.4 million increase from net dealership acquisitions during the year , offset by a $ 1.1 million , or 0.5 % , decrease in same store gross profit . the decrease in same store gross profit is primarily due to a $ 174 , or 8.0 % , decrease in average gross profit per used vehicle retailed , which decreased gross profit by $ 17.7 million , offset by the 8.1 % increase in used retail unit sales , which increased gross profit by $ 16.6 million . the increase from 2008 to 2009 is due to a $ 9.1 million increase from net dealership acquisitions during the year , coupled with a $ 1.4 million or 0.7 % , increase in same-store gross profit . the same-store gross profit increase is primarily due to the $ 94 , or 4.5 % , increase in average gross profit per used vehicle retailed , which increased gross profit by $ 9.0 million , offset by the 3.6 % decrease in used retail unit sales , which decreased gross profit by $ 7.6 million . 28 finance and insurance data replace_table_token_6_th finance and insurance revenue increased $ 29.7 million , or 13.4 % , from 2009 to 2010 and decreased $ 37.0 million , or 14.3 % , from 2008 to 2009. the increase from 2009 to 2010 is due to a $ 23.5 million , or 10.6 % , increase in same-store revenues , coupled with a $ 6.2 million increase from net dealership acquisitions during the year . the same-store revenue increase is due to the 7.3 % increase in retail unit sales , which increased revenue by $ 16.5 million , coupled with a $ 29 , or 3.2 % , increase in comparative average finance and insurance revenue per unit , which increased revenue by $ 7.0 million . the decrease from 2008 to 2009 is due to a $ 42.8 million , or 16.9 % , decrease in same-store revenues , offset by a $ 5.8 million increase from net dealership acquisitions during the year . the same-store revenue decrease is due to the 14.1 % decrease in retail unit sales , which decreased revenue by $ 35.7 million , coupled with a $ 31 , or 3.3 % , decrease in comparative average finance and insurance revenue per unit retailed , which decreased revenue by $ 7.1 million . the $ 31 decrease in comparative average finance and insurance revenue per unit retailed is due primarily to decreased sales penetration of certain products which we believe was brought about by the challenging economic conditions . service and parts data replace_table_token_7_th revenues service and parts revenue increased $ 27.8 million , or 2.1 % , from 2009 to 2010 and decreased $ 87.0 million , or 6.2 % , from 2008 to 2009. the increase from 2009 to 2010 is due to a $ 32.2 million increase from net dealership acquisitions during the year , offset by a $ 4.4 million , or 0.3 % , decrease in same-store revenues during the year . we believe the same store decline is due in large part to a decline in vehicle sales over the last several years , coupled with a decrease in warranty due to the improvement in the quality of vehicles being produced today , offset somewhat by the significant toyota recall actions in 2010. the decrease from 2008 to 2009 is due to a $ 116.1 million , or 8.6 % , decrease in same-store revenues , offset by a $ 29.1 million increase from net dealership acquisitions during the year . the same-store decrease is due in part to a decline in pre-inspection and delivery work on new vehicle inventories due to the 20.3 % decrease in same store new vehicle retail unit sales , coupled with a 9.2 % same store decrease in collision repair center revenue . gross profit service and parts gross profit increased $ 38.3 million , or 5.3 % , from 2009 to 2010 and decreased $ 55.1 million , or 7.1 % , from 2008 to 2009. the increase from 2009 to 2010 is due to a $ 19.8 million , or 2.8 % , increase in same-store gross profit , coupled with an $ 18.5 million increase from net dealership acquisitions during the year . the same-store gross profit increase is due to a 1.7 % increase in gross margin percentage , which increased gross profit by $ 22.2 million , offset by the $ 4.4 million , or 0.3 % , decrease in same store revenues , which decreased gross profit by $ 2.4 million . service and parts margin in 2010 has been positively impacted by the significant toyota recall actions . the decrease from 2008 to 2009 is due to a $ 71.2 million , or 9.4 % , decrease in same-store gross profit , offset by a $ 16.1 million increase from net dealership acquisitions during the year . the same-store gross profit decrease is due to the $ 116.1 million , or 8.6 % , decrease in revenues , which decreased gross profit by $ 64.2 million , coupled with a 0.5 % decrease in gross margin percentage , which decreased gross profit by $ 7.0 million . in 2009 , the gross margin realized on parts , service and collision repairs declined compared

cash flows cash and cash equivalents increased by $ 2.6 million and $ 3.5 million during the years ended december 31 , 2010 and 2008 , respectively , and decreased by $ 3.1 million during the year ended december 31 , 2009. the major components of these changes are discussed below . cash flows from continuing operating activities cash provided by continuing operating activities was $ 199.9 million , $ 301.2 million , and $ 404.6 million during the years ended december 31 , 2010 , 2009 , and 2008 , respectively . cash flows from continuing operating activities includes net income , as adjusted for non-cash items and the effects of changes in working capital . we finance substantially all of our new and a portion of our used vehicle inventories under revolving floor plan notes payable with various lenders . we retain the right to select which , if any , financing source to utilize in connection with the procurement of vehicle inventories . many vehicle manufacturers provide vehicle financing for the dealers representing their brands , however , it is not a requirement that we utilize this financing . historically , our floor plan finance source has been based on aggregate pricing considerations . in accordance with generally accepted accounting principles relating to the statement of cash flows , we report all cash flows arising in connection with floor plan notes payable with the manufacturer of a particular new vehicle as an operating activity in our statement of cash flows , and all cash flows arising in connection with floor plan notes payable to a party other than the manufacturer of a particular new vehicle and all floor plan notes payable relating to pre-owned vehicles as a financing activity in our statement of cash flows . currently , the majority of our non-trade vehicle financing is with other manufacturer captive lenders . to date , we have not experienced any material limitation with respect to the amount or availability of financing from any institution providing us vehicle financing .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```cash flows cash and cash equivalents increased by $ 2.6 million and $ 3.5 million during the years ended december 31 , 2010 and 2008 , respectively , and decreased by $ 3.1 million during the year ended december 31 , 2009. the major components of these changes are discussed below . cash flows from continuing operating activities cash provided by continuing operating activities was $ 199.9 million , $ 301.2 million , and $ 404.6 million during the years ended december 31 , 2010 , 2009 , and 2008 , respectively . cash flows from continuing operating activities includes net income , as adjusted for non-cash items and the effects of changes in working capital . we finance substantially all of our new and a portion of our used vehicle inventories under revolving floor plan notes payable with various lenders . we retain the right to select which , if any , financing source to utilize in connection with the procurement of vehicle inventories . many vehicle manufacturers provide vehicle financing for the dealers representing their brands , however , it is not a requirement that we utilize this financing . historically , our floor plan finance source has been based on aggregate pricing considerations . in accordance with generally accepted accounting principles relating to the statement of cash flows , we report all cash flows arising in connection with floor plan notes payable with the manufacturer of a particular new vehicle as an operating activity in our statement of cash flows , and all cash flows arising in connection with floor plan notes payable to a party other than the manufacturer of a particular new vehicle and all floor plan notes payable relating to pre-owned vehicles as a financing activity in our statement of cash flows . currently , the majority of our non-trade vehicle financing is with other manufacturer captive lenders . to date , we have not experienced any material limitation with respect to the amount or availability of financing from any institution providing us vehicle financing .
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 Suspicious Activity Report : while new unit registrations increased in the u.k. in 2010 , this was due in part to government incentive programs aimed to increase vehicle sales . those programs ended in 2010. as a result , we anticipate that new vehicle sales in the u.k. will decline in 2011 , however , we believe the premium/luxury market will be more resilient than the retail market as a whole . the german market experienced a sharp decline in new unit sales in 2010 as government sponsored incentive programs expired . we believe that the german automotive market will recover somewhat in 2011 , although the level of recovery is uncertain . 23 operating overview new and used vehicle revenues include sales to retail customers and to leasing companies providing consumer automobile leasing . we generate finance and insurance revenues from sales of third-party extended service contracts , sales of third-party insurance policies , commissions relating to the sale of finance and lease contracts to third parties and the sales of certain other products . service and parts revenues include fees paid for repair , maintenance and collision services , and the sale of replacement parts and other aftermarket accessories . during the year ended december 31 , 2010 , we experienced year over year increases in same store new and used retail unit sales , which drove retail revenue growth , and contributed to growth in our same-store finance and insurance revenues . our same store service and parts business declined 0.3 % during the year ended december 31 , 2010 despite a benefit relating to toyota recall activity in the u.s. our gross profit tends to vary with the mix of revenues we derive from the sale of new vehicles , used vehicles , finance and insurance products , and service and parts transactions . our gross profit varies across product lines , with vehicle sales usually resulting in lower gross profit margins and our other revenues resulting in higher gross profit margins . factors such as inventory and vehicle availability , customer demand , consumer confidence , unemployment , general economic conditions , seasonality , weather , credit availability , fuel prices and manufacturers ' advertising and incentives also impact the mix of our revenues , and therefore influence our gross profit margin . aggregate gross profit increased $ 123.6 million , or 7.8 % , during the year ended december 31 , 2010 compared to the same period in prior year . the increase in gross profit is largely attributable to the increases in new and used unit sales . our retail gross margin percentage declined from 17.6 % during the year ended december 31 , 2009 to 16.9 % during the year ended december 31 , 2010 , due primarily to an increase in the percentage of our revenues generated by vehicle sales . our selling expenses consist of advertising and compensation for sales personnel , including commissions and related bonuses . general and administrative expenses include compensation for administration , finance , legal and general management personnel , rent , insurance , utilities , and other expenses . a significant portion of our selling expenses are variable , and we believe a significant portion of our general and administrative expenses are subject to our control , allowing us to adjust them over time to reflect economic trends . floor plan interest expense relates to financing incurred in connection with the acquisition of new and used vehicle inventories that is secured by those vehicles . other interest expense consists of interest charges on all of our interest-bearing debt , other than interest relating to floor plan financing . the cost of our variable rate indebtedness is based on the prime rate , defined london interbank offered rate ( libor ) , the bank of england base rate , the finance house base rate , or the euro interbank offered rate . our floor plan interest expense has decreased during the year ended december 31 , 2010 as a result of decreases in average floor plan balances outstanding and lower applicable interest rates . our other interest expense has decreased during the year ended december 31 , 2010 due to term loan repayments and repurchases of our 3.5 % senior subordinated convertible notes . equity in earnings of affiliates represents our share of the earnings from our investments in joint ventures and other non-consolidated investments , including ptl . it is our expectation that operating conditions as outlined above in the outlook section will similarly impact these businesses throughout 2011. however , because ptl is engaged in different businesses than we are , its operating performance may vary significantly from ours . the future success of our business is dependent upon , among other things , general economic and industry conditions , our ability to consummate and integrate acquisitions , the level of vehicle sales in the markets where we operate , our ability to increase sales of higher margin products , especially service and parts services , our ability to realize returns on our significant capital investment in new and upgraded dealership facilities , the success of our smart usa distribution business , and the return realized from our investments in various joint ventures and other non-consolidated investments . see item 1a  risk factors and forward-looking statements. critical accounting policies and estimates the preparation of financial statements in accordance with accounting principles generally accepted in the united states of america requires the application of accounting policies that often involve making estimates and employing judgments . such judgments influence the assets , liabilities , revenues and expenses recognized in our financial statements . management , on an ongoing basis , reviews these estimates and assumptions . management may determine that modifications in assumptions and estimates are required , which may result in a material change in our results of operations or financial position . story_separator_special_tag the same-store revenue decrease is due to a $ 2,675 , or 9.6 % , decrease in comparative average selling price per vehicle , which decreased revenue by $ 256.1 million , coupled with the 3.6 % decrease in retail unit sales , which decreased revenue by $ 100.4 million . gross profit retail gross profit from used vehicle sales increased $ 2.3 million , or 1.0 % , from 2009 to 2010 and increased $ 10.5 million , or 4.9 % , from 2008 to 2009. the increase from 2009 to 2010 is due to a $ 3.4 million increase from net dealership acquisitions during the year , offset by a $ 1.1 million , or 0.5 % , decrease in same store gross profit . the decrease in same store gross profit is primarily due to a $ 174 , or 8.0 % , decrease in average gross profit per used vehicle retailed , which decreased gross profit by $ 17.7 million , offset by the 8.1 % increase in used retail unit sales , which increased gross profit by $ 16.6 million . the increase from 2008 to 2009 is due to a $ 9.1 million increase from net dealership acquisitions during the year , coupled with a $ 1.4 million or 0.7 % , increase in same-store gross profit . the same-store gross profit increase is primarily due to the $ 94 , or 4.5 % , increase in average gross profit per used vehicle retailed , which increased gross profit by $ 9.0 million , offset by the 3.6 % decrease in used retail unit sales , which decreased gross profit by $ 7.6 million . 28 finance and insurance data replace_table_token_6_th finance and insurance revenue increased $ 29.7 million , or 13.4 % , from 2009 to 2010 and decreased $ 37.0 million , or 14.3 % , from 2008 to 2009. the increase from 2009 to 2010 is due to a $ 23.5 million , or 10.6 % , increase in same-store revenues , coupled with a $ 6.2 million increase from net dealership acquisitions during the year . the same-store revenue increase is due to the 7.3 % increase in retail unit sales , which increased revenue by $ 16.5 million , coupled with a $ 29 , or 3.2 % , increase in comparative average finance and insurance revenue per unit , which increased revenue by $ 7.0 million . the decrease from 2008 to 2009 is due to a $ 42.8 million , or 16.9 % , decrease in same-store revenues , offset by a $ 5.8 million increase from net dealership acquisitions during the year . the same-store revenue decrease is due to the 14.1 % decrease in retail unit sales , which decreased revenue by $ 35.7 million , coupled with a $ 31 , or 3.3 % , decrease in comparative average finance and insurance revenue per unit retailed , which decreased revenue by $ 7.1 million . the $ 31 decrease in comparative average finance and insurance revenue per unit retailed is due primarily to decreased sales penetration of certain products which we believe was brought about by the challenging economic conditions . service and parts data replace_table_token_7_th revenues service and parts revenue increased $ 27.8 million , or 2.1 % , from 2009 to 2010 and decreased $ 87.0 million , or 6.2 % , from 2008 to 2009. the increase from 2009 to 2010 is due to a $ 32.2 million increase from net dealership acquisitions during the year , offset by a $ 4.4 million , or 0.3 % , decrease in same-store revenues during the year . we believe the same store decline is due in large part to a decline in vehicle sales over the last several years , coupled with a decrease in warranty due to the improvement in the quality of vehicles being produced today , offset somewhat by the significant toyota recall actions in 2010. the decrease from 2008 to 2009 is due to a $ 116.1 million , or 8.6 % , decrease in same-store revenues , offset by a $ 29.1 million increase from net dealership acquisitions during the year . the same-store decrease is due in part to a decline in pre-inspection and delivery work on new vehicle inventories due to the 20.3 % decrease in same store new vehicle retail unit sales , coupled with a 9.2 % same store decrease in collision repair center revenue . gross profit service and parts gross profit increased $ 38.3 million , or 5.3 % , from 2009 to 2010 and decreased $ 55.1 million , or 7.1 % , from 2008 to 2009. the increase from 2009 to 2010 is due to a $ 19.8 million , or 2.8 % , increase in same-store gross profit , coupled with an $ 18.5 million increase from net dealership acquisitions during the year . the same-store gross profit increase is due to a 1.7 % increase in gross margin percentage , which increased gross profit by $ 22.2 million , offset by the $ 4.4 million , or 0.3 % , decrease in same store revenues , which decreased gross profit by $ 2.4 million . service and parts margin in 2010 has been positively impacted by the significant toyota recall actions . the decrease from 2008 to 2009 is due to a $ 71.2 million , or 9.4 % , decrease in same-store gross profit , offset by a $ 16.1 million increase from net dealership acquisitions during the year . the same-store gross profit decrease is due to the $ 116.1 million , or 8.6 % , decrease in revenues , which decreased gross profit by $ 64.2 million , coupled with a 0.5 % decrease in gross margin percentage , which decreased gross profit by $ 7.0 million . in 2009 , the gross margin realized on parts , service and collision repairs declined compared

