this study will enroll up to 87 patients with egfr exon 20 insertion mutations and up to 87 patients with her2 exon 20 insertion mutations . we began enrolling patients in october 2017. we are engaging the fda to discuss the potential to expedite the development of poziotinib for this unmet medical need . additionally , as these mutations are also seen in other tumor types , we are planning a basket study to investigate the potential for poziotinib to treat patients with these mutations in other solid tumors . in addition to the these studies , other phase 2 studies for poziotinib in breast , lung , head-and-neck , and gastric cancer indications are being conducted in south korea by hanmi and the korean national oncoventure . rolontis , a novel long-acting g-csf : a pivotal phase 3 study ( advance study , or spi-gcf-301 ) was initiated in the first quarter of 2016 to evaluate rolontis as a treatment for chemotherapy-induced neutropenia . based on the amended spa received from the fda , the size of the advance study was reset to 400 evaluable patients . the advance study has completed enrollment with 406 patients and we announced on february 5 , 2018 that the top line result of this study met the primary endpoint of non-inferiority in duration of severe neutropenia between rolontis and pegfilgrastim , with a similar adverse profile between the two study arms . we initiated a second pivotal phase 3 study ( recover study , or spi-gcf-302 ) and also announced the completion of its enrollment on february 5 , 2018. we expect to file our bla with the fda for rolontis in the fourth quarter of 2018. qapzola , a potent tumor-activated drug being investigated for nmibc : in february 2017 , we received a spa from the fda for our redesigned phase 3 study of qapzola . this phase 3 study has been specifically designed to build on learnings from our previous studies , as well as recommendations from the fda . the phase 3 study is currently planning to enroll 425 evaluable patients , using a single dose of 8 mg of qapzola , and will evaluate time-to-recurrence as the primary endpoint . we began enrolling patients in the third quarter of 2017. characteristics of our revenue and expenses the below summarizes the nature of our revenue and operating expense line items within our consolidated statements of operations : revenue the majority of our revenue is derived from sales of our drug products to large pharmaceutical wholesalers and distributors , which we recognize upon title transfer ( which is typically at time of delivery ) , provided our other revenue recognition criteria have been met . to a lesser extent we also derive revenue from ( i ) upfront license fees , milestone receipts from our licensees ' sales or regulatory achievements , and royalties from out-licensing our licensees ' sales in applicable territories , and ( ii ) service revenue from third-parties under certain arrangements for our research and development activities , sales and marketing activities , clinical trial management , and supply chain services conducted for the benefit of third parties . we are subject to normal inflationary trends and anticipate that any increased costs would be passed on to our customers . however , inflation has not , and is not expected to , have a material effect on our business . our revenue recognition criteria are described in greater detail below and in note 2 ( i ) to the accompanying consolidated financial statements . 51 cost of product sales ( excludes amortization and impairment charges of intangible assets ) cost of product sales includes production and packaging materials , contract manufacturer fees , allocated personnel costs ( including stock-based compensation expense ) , shipping expenses , and royalty fees . cost of service revenue cost of service revenue includes : ( i ) allocation of compensation of our sales personnel , and other reimbursable costs , for the marketing of certain products at the direction of its beneficial owner , and ( ii ) reimbursable costs and services provided to our licensees in connection with their clinical , regulatory , and commercial activities within their territories . selling , general and administrative selling , general and administrative expenses primarily consist of compensation ( including stock-based compensation ) and benefits for our sales force and personnel that support our sales and marketing operations , and our general operations such as information technology , executive management , financial accounting , and human resources . it also includes costs attributable to marketing our products to our customers and prospective customers , patent and legal fees , financial statement audit fees , insurance coverage fees , bad debt expense , personnel recruiting fees , and other professional services . research and development our research and development activities primarily relate to the clinical development and testing of new drugs , and conducting studies in order to gain regulatory approval for the commercialization of our drug products . these expenses consist of compensation ( including stock-based compensation ) and benefits for research and development and clinical and regulatory personnel , materials and supplies , consultants , and regulatory and clinical payments related to studies . in addition , we include within research and development expense , technology transfer costs and manufacture qualification costs – prior to fda approval of the product , its formulation , and or its manufacturing sites . story_separator_special_tag these decreases were partially offset by the recognition in 2017 of ( i ) $ 3.0 million contractual milestone for folotyn approval in japan , ( ii ) $ 2.0 million contractual milestone receipt for the first commercial sale of folotyn in japan ( see note 17 ( b ) ( vii ) to the accompanying consolidated financial statements ) , and ( iii ) $ 0.3 million of regulatory service revenue that was provided for the benefit of our licensee . operating expenses 56 replace_table_token_10_th cost of sales . despite our decreased product revenue in 2017 , cost of sales increased $ 14.9 million in 2017 compared to 2016 , resulting in a gross margin decrease . this increase in cost of sales was primarily due to ( i ) changes to our product sales mix and ( ii ) royalty expense for folotyn regulatory and commercial milestone achievements ( see note 17 ( b ) ( vii ) to the accompanying consolidated financial statements ) , partially offset by our fusilev royalty settlement also recognized in 2017 ( see note 17 ( b ) ( v ) to the accompanying consolidated financial statements ) . cost of service revenue . cost of service revenue substantially relates to our allocated commercial and marketing expenses ( from `` selling , general , and administrative `` expenses ) for promotion and sale of eagle 's products by our sales force . our cost of service revenue decreased in 2017 compared to 2016 because we ceased marketing these products beginning july 1 , 2017 ( see note 14 to the accompanying consolidated financial statements ) . selling , general and administrative . selling , general and administrative expenses decreased $ 4.1 million largely driven by a $ 12.3 million decrease in non-recurring legal expenses and settlements related to shareholder litigation and folotyn patent matters in 2016 , and $ 2.4 million of non-recurring contract termination fees in 2016. these overall reductions were partially offset by ( i ) one-time severance and legal expenses of $ 7.1 million associated with the termination of our former chief executive officer in december 2017 , and ( ii ) $ 3.7 million increase related to reimbursable expenses from eagle as the agreement expired under its terms on june 30 , 2017 ( see note 14 ) . research and development . research and development expenses increased in 2017 by $ 6.8 million compared to the prior year due to various items primarily including ( i ) $ 7.1 million increase in clinical initiatives and activities primarily related to rolontis and poziotinib , and ( ii ) $ 1.2 million fda filing fee associated with our sodium levoleucovorin nda and a corresponding $ 0.3 million milestone payment to a licensor . these increases were partially offset by decreased expense associated with rolontis , attributable to a non-recurring $ 2.7 million clinical milestone fee in 2016 ( see note 17 ( b ) ( xiii ) to the accompanying consolidated financial statements ) . amortization and impairment charges of intangible assets . amortization expense increased $ 1.7 million in 2017 compared to 2016 due to a prospectively-applied adjustment in june 2016 of the amortization period of our folotyn distribution rights ( to november 2022 from march 2025 ) , representing the period through which we expect to have patent protection from generic competition ( see note 3 ( g ) to the accompanying consolidated financial statements ) . as a result , in 2017 we incurred a full-year of increased amortization expense related to this adjustment . amortization expense otherwise remained consistent with the prior year period as we continue to recognize expense on a straight-line basis for the distribution rights to our commercialized products . total other expenses replace_table_token_11_th 57 total other expenses increased $ 2.2 million in 2017 compared to 2016 due to multiple offsetting components , including ( i ) $ 0.8 million loss on our 2018 convertible notes repurchase of $ 69.5 million ( see note 15 to the accompanying consolidated financial statements ) , ( ii ) $ 0.6 million increase in foreign currency exchange rate translation adjustment ( i.e . unrealized loss ) , and ( iii ) $ 5.0 million increase in the fair value of contingent consideration related to our marqibo product ( see note 10 ( a ) to the accompanying consolidated financial statements ) , offset by a $ 0.8 million decrease in the fair value of contingent consideration related to our evomela product ( see note 10 ( b ) to the accompanying consolidated financial statements ) that is recognized through `` other ( expense ) income `` for its quarterly re-measurement . in 2017 , we increased our revenue projections for in-development indications of marqibo , and this led to an overall increase in the contingent consideration liability and corresponding expense . these increases were partially offset by ( i ) $ 2.6 million decrease in interest expense on our 2018 convertible notes as a result of our december 2016 and october 2017 repurchases of $ 10 million and $ 69.5 million principal of these notes , respectively ( see note 15 to the accompanying consolidated financial statements ) , and ( ii ) a $ 0.9 million decrease in executive deferred compensation expense as a result of increases in the fair value of plan assets . benefit for income taxes replace_table_token_12_th our $ 16.8 million benefit for income taxes in 2017 principally relates to tax benefits allocated to continuing operations as a result of unrealized gains in `` other comprehensive income ( loss ) `` . during 2017 , we had unrealized gains from the change in value of our available-for-sale securities that are reported within `` other comprehensive income ( loss ) `` of $ 25.8 million , while we also reported a pretax `` loss from continuing operations `` of $ 108.0 million . the gains in `` other comprehensive income ( loss

liquidity and capital resources 60 replace_table_token_17_th ( a ) total current assets at period end minus total current liabilities at period end . ( b ) total current assets at period end divided by total current liabilities at period end . net cash ( used in ) provided by operating activities cash used in operating activities was $ 38.9 million in 2017 , as compared to $ 40.5 million in 2016 , and $ 6.7 million of cash provided by operating activities in 2015 . for the years ended december 31 , 2017 , 2016 , and 2015 , our cash collections from customers totaled $ 161.5 million , $ 159.5 million , and $ 237.2 million respectively , representing 126 % , 109 % , and 146 % of reported net revenue for the same years . for the years ended december 31 , 2017 , 2016 , and 2015 , cash payments to our employees and vendors for products , services , and rebates totaled $ 210.2 million , $ 206.9 million , and $ 252.8 million respectively . net cash ( used in ) provided by investing activities net cash used in investing activities was $ 1.1 million for the year ended december 31 , 2017 , as compared to $ 0.7 million in 2016 , and $ 2.8 million of cash provided by investing activities in 2015 . our cash used in investing activities in 2017 primarily related to ( i ) $ 0.6 million payment for corporate-owned life insurance premiums , and ( ii ) $ 0.5 million of computer hardware and software purchases . net cash provided by financing activities net cash provided by financing activities was $ 108.7 million for the year ended december 31 , 2017 , as compared to $ 59.6 million in 2016 , and $ 1.5 million in 2015 .


 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 60 replace_table_token_17_th ( a ) total current assets at period end minus total current liabilities at period end . ( b ) total current assets at period end divided by total current liabilities at period end . net cash ( used in ) provided by operating activities cash used in operating activities was $ 38.9 million in 2017 , as compared to $ 40.5 million in 2016 , and $ 6.7 million of cash provided by operating activities in 2015 . for the years ended december 31 , 2017 , 2016 , and 2015 , our cash collections from customers totaled $ 161.5 million , $ 159.5 million , and $ 237.2 million respectively , representing 126 % , 109 % , and 146 % of reported net revenue for the same years . for the years ended december 31 , 2017 , 2016 , and 2015 , cash payments to our employees and vendors for products , services , and rebates totaled $ 210.2 million , $ 206.9 million , and $ 252.8 million respectively . net cash ( used in ) provided by investing activities net cash used in investing activities was $ 1.1 million for the year ended december 31 , 2017 , as compared to $ 0.7 million in 2016 , and $ 2.8 million of cash provided by investing activities in 2015 . our cash used in investing activities in 2017 primarily related to ( i ) $ 0.6 million payment for corporate-owned life insurance premiums , and ( ii ) $ 0.5 million of computer hardware and software purchases . net cash provided by financing activities net cash provided by financing activities was $ 108.7 million for the year ended december 31 , 2017 , as compared to $ 59.6 million in 2016 , and $ 1.5 million in 2015 .
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 Suspicious Activity Report : this study will enroll up to 87 patients with egfr exon 20 insertion mutations and up to 87 patients with her2 exon 20 insertion mutations . we began enrolling patients in october 2017. we are engaging the fda to discuss the potential to expedite the development of poziotinib for this unmet medical need . additionally , as these mutations are also seen in other tumor types , we are planning a basket study to investigate the potential for poziotinib to treat patients with these mutations in other solid tumors . in addition to the these studies , other phase 2 studies for poziotinib in breast , lung , head-and-neck , and gastric cancer indications are being conducted in south korea by hanmi and the korean national oncoventure . rolontis , a novel long-acting g-csf : a pivotal phase 3 study ( advance study , or spi-gcf-301 ) was initiated in the first quarter of 2016 to evaluate rolontis as a treatment for chemotherapy-induced neutropenia . based on the amended spa received from the fda , the size of the advance study was reset to 400 evaluable patients . the advance study has completed enrollment with 406 patients and we announced on february 5 , 2018 that the top line result of this study met the primary endpoint of non-inferiority in duration of severe neutropenia between rolontis and pegfilgrastim , with a similar adverse profile between the two study arms . we initiated a second pivotal phase 3 study ( recover study , or spi-gcf-302 ) and also announced the completion of its enrollment on february 5 , 2018. we expect to file our bla with the fda for rolontis in the fourth quarter of 2018. qapzola , a potent tumor-activated drug being investigated for nmibc : in february 2017 , we received a spa from the fda for our redesigned phase 3 study of qapzola . this phase 3 study has been specifically designed to build on learnings from our previous studies , as well as recommendations from the fda . the phase 3 study is currently planning to enroll 425 evaluable patients , using a single dose of 8 mg of qapzola , and will evaluate time-to-recurrence as the primary endpoint . we began enrolling patients in the third quarter of 2017. characteristics of our revenue and expenses the below summarizes the nature of our revenue and operating expense line items within our consolidated statements of operations : revenue the majority of our revenue is derived from sales of our drug products to large pharmaceutical wholesalers and distributors , which we recognize upon title transfer ( which is typically at time of delivery ) , provided our other revenue recognition criteria have been met . to a lesser extent we also derive revenue from ( i ) upfront license fees , milestone receipts from our licensees ' sales or regulatory achievements , and royalties from out-licensing our licensees ' sales in applicable territories , and ( ii ) service revenue from third-parties under certain arrangements for our research and development activities , sales and marketing activities , clinical trial management , and supply chain services conducted for the benefit of third parties . we are subject to normal inflationary trends and anticipate that any increased costs would be passed on to our customers . however , inflation has not , and is not expected to , have a material effect on our business . our revenue recognition criteria are described in greater detail below and in note 2 ( i ) to the accompanying consolidated financial statements . 51 cost of product sales ( excludes amortization and impairment charges of intangible assets ) cost of product sales includes production and packaging materials , contract manufacturer fees , allocated personnel costs ( including stock-based compensation expense ) , shipping expenses , and royalty fees . cost of service revenue cost of service revenue includes : ( i ) allocation of compensation of our sales personnel , and other reimbursable costs , for the marketing of certain products at the direction of its beneficial owner , and ( ii ) reimbursable costs and services provided to our licensees in connection with their clinical , regulatory , and commercial activities within their territories . selling , general and administrative selling , general and administrative expenses primarily consist of compensation ( including stock-based compensation ) and benefits for our sales force and personnel that support our sales and marketing operations , and our general operations such as information technology , executive management , financial accounting , and human resources . it also includes costs attributable to marketing our products to our customers and prospective customers , patent and legal fees , financial statement audit fees , insurance coverage fees , bad debt expense , personnel recruiting fees , and other professional services . research and development our research and development activities primarily relate to the clinical development and testing of new drugs , and conducting studies in order to gain regulatory approval for the commercialization of our drug products . these expenses consist of compensation ( including stock-based compensation ) and benefits for research and development and clinical and regulatory personnel , materials and supplies , consultants , and regulatory and clinical payments related to studies . in addition , we include within research and development expense , technology transfer costs and manufacture qualification costs – prior to fda approval of the product , its formulation , and or its manufacturing sites . story_separator_special_tag these decreases were partially offset by the recognition in 2017 of ( i ) $ 3.0 million contractual milestone for folotyn approval in japan , ( ii ) $ 2.0 million contractual milestone receipt for the first commercial sale of folotyn in japan ( see note 17 ( b ) ( vii ) to the accompanying consolidated financial statements ) , and ( iii ) $ 0.3 million of regulatory service revenue that was provided for the benefit of our licensee . operating expenses 56 replace_table_token_10_th cost of sales . despite our decreased product revenue in 2017 , cost of sales increased $ 14.9 million in 2017 compared to 2016 , resulting in a gross margin decrease . this increase in cost of sales was primarily due to ( i ) changes to our product sales mix and ( ii ) royalty expense for folotyn regulatory and commercial milestone achievements ( see note 17 ( b ) ( vii ) to the accompanying consolidated financial statements ) , partially offset by our fusilev royalty settlement also recognized in 2017 ( see note 17 ( b ) ( v ) to the accompanying consolidated financial statements ) . cost of service revenue . cost of service revenue substantially relates to our allocated commercial and marketing expenses ( from `` selling , general , and administrative `` expenses ) for promotion and sale of eagle 's products by our sales force . our cost of service revenue decreased in 2017 compared to 2016 because we ceased marketing these products beginning july 1 , 2017 ( see note 14 to the accompanying consolidated financial statements ) . selling , general and administrative . selling , general and administrative expenses decreased $ 4.1 million largely driven by a $ 12.3 million decrease in non-recurring legal expenses and settlements related to shareholder litigation and folotyn patent matters in 2016 , and $ 2.4 million of non-recurring contract termination fees in 2016. these overall reductions were partially offset by ( i ) one-time severance and legal expenses of $ 7.1 million associated with the termination of our former chief executive officer in december 2017 , and ( ii ) $ 3.7 million increase related to reimbursable expenses from eagle as the agreement expired under its terms on june 30 , 2017 ( see note 14 ) . research and development . research and development expenses increased in 2017 by $ 6.8 million compared to the prior year due to various items primarily including ( i ) $ 7.1 million increase in clinical initiatives and activities primarily related to rolontis and poziotinib , and ( ii ) $ 1.2 million fda filing fee associated with our sodium levoleucovorin nda and a corresponding $ 0.3 million milestone payment to a licensor . these increases were partially offset by decreased expense associated with rolontis , attributable to a non-recurring $ 2.7 million clinical milestone fee in 2016 ( see note 17 ( b ) ( xiii ) to the accompanying consolidated financial statements ) . amortization and impairment charges of intangible assets . amortization expense increased $ 1.7 million in 2017 compared to 2016 due to a prospectively-applied adjustment in june 2016 of the amortization period of our folotyn distribution rights ( to november 2022 from march 2025 ) , representing the period through which we expect to have patent protection from generic competition ( see note 3 ( g ) to the accompanying consolidated financial statements ) . as a result , in 2017 we incurred a full-year of increased amortization expense related to this adjustment . amortization expense otherwise remained consistent with the prior year period as we continue to recognize expense on a straight-line basis for the distribution rights to our commercialized products . total other expenses replace_table_token_11_th 57 total other expenses increased $ 2.2 million in 2017 compared to 2016 due to multiple offsetting components , including ( i ) $ 0.8 million loss on our 2018 convertible notes repurchase of $ 69.5 million ( see note 15 to the accompanying consolidated financial statements ) , ( ii ) $ 0.6 million increase in foreign currency exchange rate translation adjustment ( i.e . unrealized loss ) , and ( iii ) $ 5.0 million increase in the fair value of contingent consideration related to our marqibo product ( see note 10 ( a ) to the accompanying consolidated financial statements ) , offset by a $ 0.8 million decrease in the fair value of contingent consideration related to our evomela product ( see note 10 ( b ) to the accompanying consolidated financial statements ) that is recognized through `` other ( expense ) income `` for its quarterly re-measurement . in 2017 , we increased our revenue projections for in-development indications of marqibo , and this led to an overall increase in the contingent consideration liability and corresponding expense . these increases were partially offset by ( i ) $ 2.6 million decrease in interest expense on our 2018 convertible notes as a result of our december 2016 and october 2017 repurchases of $ 10 million and $ 69.5 million principal of these notes , respectively ( see note 15 to the accompanying consolidated financial statements ) , and ( ii ) a $ 0.9 million decrease in executive deferred compensation expense as a result of increases in the fair value of plan assets . benefit for income taxes replace_table_token_12_th our $ 16.8 million benefit for income taxes in 2017 principally relates to tax benefits allocated to continuing operations as a result of unrealized gains in `` other comprehensive income ( loss ) `` . during 2017 , we had unrealized gains from the change in value of our available-for-sale securities that are reported within `` other comprehensive income ( loss ) `` of $ 25.8 million , while we also reported a pretax `` loss from continuing operations `` of $ 108.0 million . the gains in `` other comprehensive income ( loss

