non-regulated gas marketing segment : the risks of competition ; regional and seasonal fluctuations in natural gas prices ; new national pipeline infrastructure projects ; credit and or capital market access ; counterparty risks ; the effect of natural gas price volatility on the business ; and , pursuing additional growth . futher information regarding how mangement seeks to manage these key variables is discussed below . laclede gas continues to provide reliable natural gas service at a reasonable cost , while maintaining and building a secure and dependable infrastructure . the utility 's strategy focuses on improving performance and mitigating the impact of weather fluctuations on laclede gas ' customers while improving the ability to recover its authorized distribution costs and return . the utility 's distribution costs are the essential , primarily fixed , expenditures it must incur to operate and maintain more than 16,000 miles of mains and services comprising its natural gas distribution system and related storage facilities . the utility 's distribution costs include wages and employee benefit costs , depreciation and maintenance expenses , and other regulated utility operating expenses , excluding natural and propane gas expense . distribution costs are considered in the ratemaking process , and recovery of these types of costs is included in revenues generated through the utility 's tariff rates , as approved by the mopsc . the settlement of the utility 's rate case in 2010 retained the utility 's weather mitigation rate design that better ensures the recovery of its fixed costs and margins despite variations in sales volumes due to the impacts of weather and other factors that affect customer usage . the utility 's income from off-system sales and capacity release remains subject to fluctuations in market conditions . the utility is allowed to retain 15 % to 25 % of the first $ 6 million in annual income earned ( depending on the level of income earned ) and 30 % of income exceeding $ 6 million annually . some of the factors impacting the level of off-system sales include the availability and cost of the utility 's natural gas supply , the weather in its service area , and the weather in other markets . when laclede gas ' service area experiences warmer-than-normal weather while other markets experience colder weather or supply constraints , some of the utility 's natural gas supply is available for off-system sales and there may be a demand for such supply in other markets . see the regulatory and other matters section on page 36 of this report for additional information on regulatory issues relative to the utility . 26 laclede gas works actively to reduce the impact of wholesale natural gas price volatility on its costs by strategically structuring its natural gas supply portfolio to increase its gas supply availability and pricing alternatives and through the use of derivative instruments to protect its customers from significant changes in the commodity price of natural gas . nevertheless , the overall cost of purchased gas remains subject to fluctuations in market conditions . the utility 's purchased gas adjustment ( pga ) clause allows laclede gas to flow through to customers , subject to prudence review by the mopsc , the cost of purchased gas supplies , including costs , cost reductions , and related carrying costs associated with the use of derivative instruments to hedge the purchase price of natural gas , as well as gas inventory carrying costs . the utility believes it will continue to be able to obtain sufficient gas supply . the price of natural gas supplies and other economic conditions may affect sales volumes , due to the conservation efforts of customers , and cash flows associated with the timing of collection of gas costs and related accounts receivable from customers . the utility relies on both short-term credit and long-term capital markets , as well as cash flows from operations , to satisfy its seasonal cash requirements and fund its cost of capital expenditures . laclede gas ' ability to issue commercial paper supported by lines of credit , to issue long-term bonds , or to obtain new lines of credit is dependent on current conditions in the credit and capital markets . management focuses on maintaining a strong balance sheet and believes it currently has adequate access to credit and capital markets and will have sufficient capital resources to meet its foreseeable obligations . see the liquidity and capital resources section on page 38 for additional information . ler provides both on-system utility transportation customers and customers outside of laclede gas ' traditional service area with another choice in non-regulated natural gas suppliers . ler utilizes its natural gas supply agreements , transportation agreements , and other executory contracts to support a variety of services to its customers at competitive prices . it closely monitors and manages the natural gas commodity price risk associated with providing such services to its customers through the use of exchange-traded/cleared derivative instruments and other contractual arrangements . ler is committed to managing commodity price risk , while it seeks to expand the services that it now provides . nevertheless , income from ler 's operations is more subject to fluctuations in market conditions than the utility 's operations . ler 's business is directly impacted by the effects of competition in the marketplace , the impact of new pipeline infrastructure , and surplus natural gas supplies on regional natural gas commodity prices . in the course of its business , ler enters into commitments associated with the purchase or sale of natural gas . many of ler 's physical purchase and sale transactions are recognized in earnings when the natural gas is delivered . story_separator_special_tag non-regulated gas marketing operating revenues and operating expenses non-regulated gas marketing operating revenues decreased $ 189.4 million in fiscal year 2011 from those revenues for fiscal year 2010 primarily due to the effect of 16 % lower sales volumes and lower per unit gas prices charged by ler . the decrease in non-regulated gas marketing operating expenses of $ 184.1 million was primarily associated with decreased volumes purchased and lower prices charged by suppliers . non-regulated gas marketing operating revenues increased $ 21.9 million in fiscal year 2010 from those revenues for fiscal year 2009 primarily due to higher per unit gas prices charged by ler and the effect of 2 % higher sales volumes . the increase in non-regulated gas marketing operating expenses of $ 49.6 million was primarily associated with higher prices charged by suppliers and increased volumes purchased . 32 other operating revenues and operating expenses other operating revenues increased $ 8.8 million in fiscal year 2011 ( compared to fiscal year 2010 ) primarily due to the year-over-year effect of the aforementioned non-regulated propane transactions by laclede gas . other operating revenues increased $ 7.6 million in fiscal year 2010 ( compared to fiscal year 2009 ) primarily due to a propane transaction in the wholesale market by laclede gas during the quarter ended december 31 , 2009. the increase in other operating expenses totaling $ 4.3 million in fiscal year 2011 ( compared to fiscal year 2010 ) and $ 2.0 million in fiscal year 2010 ( compared to fiscal year 2009 ) , was primarily due to variations in expenses associated with these propane transactions . other income and ( income deductions ) -net other income and ( income deductions ) -net decreased $ 2.9 million in fiscal year 2011 ( compared to fiscal year 2010 ) , primarily due to a contribution to the company 's charitable trust , lower net investment gains , and a decrease in income associated with carrying costs applied to under-recoveries of gas costs and lower interest income . carrying costs on under-recoveries of gas costs are recovered through the utility 's pga clause . other income and ( income deductions ) -net increased $ 1.7 million in fiscal year 2010 ( compared to fiscal year 2009 ) , due to higher net investment gains and other minor variations , partially offset by lower income associated with carrying costs applied to under-recoveries of gas costs and lower interest income . interest charges interest charges decreased $ 1.4 million in fiscal year 2011 ( from fiscal year 2010 ) primarily due to lower interest on long-term debt , attributable to the november 2010 maturity of $ 25 million principal amount of 6 1/2 % first mortgage bonds . interest charges decreased $ 2.9 million in fiscal year 2010 ( from fiscal year 2009 ) primarily due to lower interest on short-term debt . average short-term interest rates were 0.3 % for fiscal years 2011 and 2010 , compared with 1.5 % in fiscal year 2009. average short-term borrowings were $ 54.7 million , $ 107.9 million , and $ 207.6 million for fiscal years 2011 , 2010 , and 2009 , respectively . income taxes income tax expense increased $ 2.1 million in fiscal year 2011 ( over fiscal year 2010 ) and decreased $ 5.4 million in fiscal year 2010 ( from fiscal year 2009 ) . these variations are primarily due to changes in pre-tax income . the variation in 2011 ( compared to 2010 ) also reflects the effects of lower income tax expense in fiscal year 2011 due to net changes in unrecognized tax benefits recorded in earnings and various property-related deductions . critical accounting policies our discussion and analysis of our financial condition , results of operations , liquidity , and capital resources is based upon our consolidated financial statements , which have been prepared in accordance with gaap . gaap requires that we make estimates and judgments that affect the reported amounts of assets , liabilities , revenues and expenses , and related disclosure of contingent assets and liabilities . we evaluate our estimates on an ongoing basis . we base our estimates on historical experience and on various other assumptions that we believe are reasonable under the circumstances , the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources . actual results may differ from these estimates . we believe the following represent the more significant items requiring the use of judgment and estimates in preparing our consolidated financial statements : accounts receivable and allowance for doubtful accounts – trade accounts receivable are recorded at the amounts due from customers , including unbilled amounts . estimates of the collectibility of trade accounts receivable are based on historical trends , age of receivables , economic conditions , credit risk of specific customers , and other factors . accounts receivable are written off against the allowance for doubtful accounts when they are deemed to be uncollectible . the utility 's provision for uncollectible accounts includes the amortization of previously deferred uncollectible expenses , as approved by the mopsc . 33 employee benefits and postretirement obligations – pension and postretirement obligations are calculated by actuarial consultants that utilize several statistical factors and other assumptions provided by management related to future events , such as discount rates , returns on plan assets , compensation increases , and mortality rates . for the utility , the amount of expense recognized and the amounts reflected in other comprehensive income are dependent upon the regulatory treatment provided for such costs , as discussed further below . certain liabilities related to group medical benefits and workers ' compensation claims , portions of which are self-insured and or contain “ stop-loss ” coverage with third-party insurers to limit exposure , are established based on historical trends . the table below reflects the sensitivity of laclede

cash and cash equivalents laclede group had temporary cash investments totaling $ 19.8 million at september 30 , 2011 , earning an average interest rate of 0.2 % . these investments , which are presented in the cash and cash equivalents line of the consolidated balance sheets , were diversified among money market funds and interest-bearing deposits at highly-rated commercial banks . the money market funds are accessible by the company on demand . the bank deposits are also generally available on demand , though the banks reserve the right to require seven days ' notice for a withdrawal . these funds are used to support the working capital needs of the company 's subsidiaries . the balance of short-term investments ranged between $ 13.3 million and $ 85.8 million during the fiscal year . due to lower yields available to laclede group on its short-term investments , laclede group elected to provide a portion of laclede gas ' short-term funding through intercompany lending during the fiscal year . short-term debt as indicated in the discussion of cash flows above , the company 's short-term borrowing requirements typically peak during the colder months . these short-term cash requirements can be met through the sale of commercial paper supported by lines of credit with banks or through direct use of the lines of credit . at september 30 , 2011 , laclede gas had a syndicated line of credit in place of $ 300 million from seven banks , with the largest portion provided by a single bank being 17.9 % . this line replaced a $ 320 million syndicated line that had been scheduled to expire in december 2011. the new line , which became effective on july 18 , 2011 and is scheduled to expire in july 2016 , terminated the previous line on that same date . laclede gas ' line of credit includes a covenant limiting total debt , including short-term debt , to no more than 70 % of total capitalization . on september 30 , 2011 , total debt was 52 % of total capitalization . 38 short-term cash requirements outside of laclede gas have generally been met with internally-generated funds .


 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 and cash equivalents laclede group had temporary cash investments totaling $ 19.8 million at september 30 , 2011 , earning an average interest rate of 0.2 % . these investments , which are presented in the cash and cash equivalents line of the consolidated balance sheets , were diversified among money market funds and interest-bearing deposits at highly-rated commercial banks . the money market funds are accessible by the company on demand . the bank deposits are also generally available on demand , though the banks reserve the right to require seven days ' notice for a withdrawal . these funds are used to support the working capital needs of the company 's subsidiaries . the balance of short-term investments ranged between $ 13.3 million and $ 85.8 million during the fiscal year . due to lower yields available to laclede group on its short-term investments , laclede group elected to provide a portion of laclede gas ' short-term funding through intercompany lending during the fiscal year . short-term debt as indicated in the discussion of cash flows above , the company 's short-term borrowing requirements typically peak during the colder months . these short-term cash requirements can be met through the sale of commercial paper supported by lines of credit with banks or through direct use of the lines of credit . at september 30 , 2011 , laclede gas had a syndicated line of credit in place of $ 300 million from seven banks , with the largest portion provided by a single bank being 17.9 % . this line replaced a $ 320 million syndicated line that had been scheduled to expire in december 2011. the new line , which became effective on july 18 , 2011 and is scheduled to expire in july 2016 , terminated the previous line on that same date . laclede gas ' line of credit includes a covenant limiting total debt , including short-term debt , to no more than 70 % of total capitalization . on september 30 , 2011 , total debt was 52 % of total capitalization . 38 short-term cash requirements outside of laclede gas have generally been met with internally-generated funds .
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 Suspicious Activity Report : non-regulated gas marketing segment : the risks of competition ; regional and seasonal fluctuations in natural gas prices ; new national pipeline infrastructure projects ; credit and or capital market access ; counterparty risks ; the effect of natural gas price volatility on the business ; and , pursuing additional growth . futher information regarding how mangement seeks to manage these key variables is discussed below . laclede gas continues to provide reliable natural gas service at a reasonable cost , while maintaining and building a secure and dependable infrastructure . the utility 's strategy focuses on improving performance and mitigating the impact of weather fluctuations on laclede gas ' customers while improving the ability to recover its authorized distribution costs and return . the utility 's distribution costs are the essential , primarily fixed , expenditures it must incur to operate and maintain more than 16,000 miles of mains and services comprising its natural gas distribution system and related storage facilities . the utility 's distribution costs include wages and employee benefit costs , depreciation and maintenance expenses , and other regulated utility operating expenses , excluding natural and propane gas expense . distribution costs are considered in the ratemaking process , and recovery of these types of costs is included in revenues generated through the utility 's tariff rates , as approved by the mopsc . the settlement of the utility 's rate case in 2010 retained the utility 's weather mitigation rate design that better ensures the recovery of its fixed costs and margins despite variations in sales volumes due to the impacts of weather and other factors that affect customer usage . the utility 's income from off-system sales and capacity release remains subject to fluctuations in market conditions . the utility is allowed to retain 15 % to 25 % of the first $ 6 million in annual income earned ( depending on the level of income earned ) and 30 % of income exceeding $ 6 million annually . some of the factors impacting the level of off-system sales include the availability and cost of the utility 's natural gas supply , the weather in its service area , and the weather in other markets . when laclede gas ' service area experiences warmer-than-normal weather while other markets experience colder weather or supply constraints , some of the utility 's natural gas supply is available for off-system sales and there may be a demand for such supply in other markets . see the regulatory and other matters section on page 36 of this report for additional information on regulatory issues relative to the utility . 26 laclede gas works actively to reduce the impact of wholesale natural gas price volatility on its costs by strategically structuring its natural gas supply portfolio to increase its gas supply availability and pricing alternatives and through the use of derivative instruments to protect its customers from significant changes in the commodity price of natural gas . nevertheless , the overall cost of purchased gas remains subject to fluctuations in market conditions . the utility 's purchased gas adjustment ( pga ) clause allows laclede gas to flow through to customers , subject to prudence review by the mopsc , the cost of purchased gas supplies , including costs , cost reductions , and related carrying costs associated with the use of derivative instruments to hedge the purchase price of natural gas , as well as gas inventory carrying costs . the utility believes it will continue to be able to obtain sufficient gas supply . the price of natural gas supplies and other economic conditions may affect sales volumes , due to the conservation efforts of customers , and cash flows associated with the timing of collection of gas costs and related accounts receivable from customers . the utility relies on both short-term credit and long-term capital markets , as well as cash flows from operations , to satisfy its seasonal cash requirements and fund its cost of capital expenditures . laclede gas ' ability to issue commercial paper supported by lines of credit , to issue long-term bonds , or to obtain new lines of credit is dependent on current conditions in the credit and capital markets . management focuses on maintaining a strong balance sheet and believes it currently has adequate access to credit and capital markets and will have sufficient capital resources to meet its foreseeable obligations . see the liquidity and capital resources section on page 38 for additional information . ler provides both on-system utility transportation customers and customers outside of laclede gas ' traditional service area with another choice in non-regulated natural gas suppliers . ler utilizes its natural gas supply agreements , transportation agreements , and other executory contracts to support a variety of services to its customers at competitive prices . it closely monitors and manages the natural gas commodity price risk associated with providing such services to its customers through the use of exchange-traded/cleared derivative instruments and other contractual arrangements . ler is committed to managing commodity price risk , while it seeks to expand the services that it now provides . nevertheless , income from ler 's operations is more subject to fluctuations in market conditions than the utility 's operations . ler 's business is directly impacted by the effects of competition in the marketplace , the impact of new pipeline infrastructure , and surplus natural gas supplies on regional natural gas commodity prices . in the course of its business , ler enters into commitments associated with the purchase or sale of natural gas . many of ler 's physical purchase and sale transactions are recognized in earnings when the natural gas is delivered . story_separator_special_tag non-regulated gas marketing operating revenues and operating expenses non-regulated gas marketing operating revenues decreased $ 189.4 million in fiscal year 2011 from those revenues for fiscal year 2010 primarily due to the effect of 16 % lower sales volumes and lower per unit gas prices charged by ler . the decrease in non-regulated gas marketing operating expenses of $ 184.1 million was primarily associated with decreased volumes purchased and lower prices charged by suppliers . non-regulated gas marketing operating revenues increased $ 21.9 million in fiscal year 2010 from those revenues for fiscal year 2009 primarily due to higher per unit gas prices charged by ler and the effect of 2 % higher sales volumes . the increase in non-regulated gas marketing operating expenses of $ 49.6 million was primarily associated with higher prices charged by suppliers and increased volumes purchased . 32 other operating revenues and operating expenses other operating revenues increased $ 8.8 million in fiscal year 2011 ( compared to fiscal year 2010 ) primarily due to the year-over-year effect of the aforementioned non-regulated propane transactions by laclede gas . other operating revenues increased $ 7.6 million in fiscal year 2010 ( compared to fiscal year 2009 ) primarily due to a propane transaction in the wholesale market by laclede gas during the quarter ended december 31 , 2009. the increase in other operating expenses totaling $ 4.3 million in fiscal year 2011 ( compared to fiscal year 2010 ) and $ 2.0 million in fiscal year 2010 ( compared to fiscal year 2009 ) , was primarily due to variations in expenses associated with these propane transactions . other income and ( income deductions ) -net other income and ( income deductions ) -net decreased $ 2.9 million in fiscal year 2011 ( compared to fiscal year 2010 ) , primarily due to a contribution to the company 's charitable trust , lower net investment gains , and a decrease in income associated with carrying costs applied to under-recoveries of gas costs and lower interest income . carrying costs on under-recoveries of gas costs are recovered through the utility 's pga clause . other income and ( income deductions ) -net increased $ 1.7 million in fiscal year 2010 ( compared to fiscal year 2009 ) , due to higher net investment gains and other minor variations , partially offset by lower income associated with carrying costs applied to under-recoveries of gas costs and lower interest income . interest charges interest charges decreased $ 1.4 million in fiscal year 2011 ( from fiscal year 2010 ) primarily due to lower interest on long-term debt , attributable to the november 2010 maturity of $ 25 million principal amount of 6 1/2 % first mortgage bonds . interest charges decreased $ 2.9 million in fiscal year 2010 ( from fiscal year 2009 ) primarily due to lower interest on short-term debt . average short-term interest rates were 0.3 % for fiscal years 2011 and 2010 , compared with 1.5 % in fiscal year 2009. average short-term borrowings were $ 54.7 million , $ 107.9 million , and $ 207.6 million for fiscal years 2011 , 2010 , and 2009 , respectively . income taxes income tax expense increased $ 2.1 million in fiscal year 2011 ( over fiscal year 2010 ) and decreased $ 5.4 million in fiscal year 2010 ( from fiscal year 2009 ) . these variations are primarily due to changes in pre-tax income . the variation in 2011 ( compared to 2010 ) also reflects the effects of lower income tax expense in fiscal year 2011 due to net changes in unrecognized tax benefits recorded in earnings and various property-related deductions . critical accounting policies our discussion and analysis of our financial condition , results of operations , liquidity , and capital resources is based upon our consolidated financial statements , which have been prepared in accordance with gaap . gaap requires that we make estimates and judgments that affect the reported amounts of assets , liabilities , revenues and expenses , and related disclosure of contingent assets and liabilities . we evaluate our estimates on an ongoing basis . we base our estimates on historical experience and on various other assumptions that we believe are reasonable under the circumstances , the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources . actual results may differ from these estimates . we believe the following represent the more significant items requiring the use of judgment and estimates in preparing our consolidated financial statements : accounts receivable and allowance for doubtful accounts – trade accounts receivable are recorded at the amounts due from customers , including unbilled amounts . estimates of the collectibility of trade accounts receivable are based on historical trends , age of receivables , economic conditions , credit risk of specific customers , and other factors . accounts receivable are written off against the allowance for doubtful accounts when they are deemed to be uncollectible . the utility 's provision for uncollectible accounts includes the amortization of previously deferred uncollectible expenses , as approved by the mopsc . 33 employee benefits and postretirement obligations – pension and postretirement obligations are calculated by actuarial consultants that utilize several statistical factors and other assumptions provided by management related to future events , such as discount rates , returns on plan assets , compensation increases , and mortality rates . for the utility , the amount of expense recognized and the amounts reflected in other comprehensive income are dependent upon the regulatory treatment provided for such costs , as discussed further below . certain liabilities related to group medical benefits and workers ' compensation claims , portions of which are self-insured and or contain “ stop-loss ” coverage with third-party insurers to limit exposure , are established based on historical trends . the table below reflects the sensitivity of laclede

