in addition , our current period loss includes a $ 5.5 million gain ( recorded as a reduction to operating expenses ) for a final 55 settlement payment received for the termination of our assay agreement with roche diagnostics . this compares to an $ 8.3 million gain recorded in 2013 for the initial settlement payment received pursuant to the same termination agreement . cash provided by operating activities for the year ended december 31 , 2014 was $ 7.5 million , compared to $ 8.4 million for the year ended december 31 , 2013. as of december 31 , 2014 , we had $ 97.9 million in cash and short term investments compared to $ 93.2 million at december 31 , 2013 . 2014 developments hcv co-promotion initiatives on june 10 , 2014 , we entered into an agreement with abbvie to co-promote our oraquick ® hcv test in the united states . the product is used to test individuals at-risk for the hepatitis c virus . we are responsible for manufacturing and selling the product into all markets covered by the agreement . pursuant to the agreement , we have granted exclusive co-promotion rights for the oraquick ® hcv test in certain markets to abbvie and will provide certain additional services in support of hcv testing . in exchange for these exclusive rights and other services which we will provide to abbvie , we are eligible to receive up to $ 75.0 million in aggregate payments over the term of the agreement , which runs through december 31 , 2019. we plan to recognize the payments ratably on a monthly basis over the life of the agreement . the first $ 15.0 million payment was received in july 2014 and as of december 31 , 2014 , we recognized $ 7.6 million in revenues . in addition , if certain performance-based milestones are achieved , we will be eligible to receive additional payments annually , ranging from $ 3.5 to $ 55.5 million over the life of the agreement , beginning in 2015. the agreement also contains certain termination , indemnification and other provisions typical of agreements of this type . payments received under this agreement will be recorded as licensing and product development revenue in our statements of operations . during the second half of 2014 , we began three initiatives under the co-promotion agreement , each with the intent of increasing hcv awareness and making our oraquick ® hcv test and abbvie 's patient support program widely available to patients . the first initiative focuses on primary care and specialty physicians . in august 2014 , abbvie began detailing our oraquick ® hcv test to physicians and we commenced a comprehensive product training program for these customers . as a result of these efforts , hundreds of physician offices have indicated an interest in our product . we have also developed a patient care database and limited co-insurance reimbursement program for use in connection with this and the other initiatives under the agreement . the second initiative targets employers or employer groups with employees that are at high risk for hcv . our initial focus has been on commercial long-haul truck drivers . we intend to continue promoting the use of our test through health and wellness providers who serve professional truckers . a third initiative is to focus on national retail pharmacies and retail clinics . we and abbvie have initiated discussions with several major retail pharmacies about increasing awareness and making our oraquick ® hcv test and abbvie 's patient support program available through retail outlets . although we expect the abbvie agreement to benefit our oraquick ® hcv business , it is difficult to predict when , or if , we will be able to achieve our objectives under the agreement , including receipt of one or more performance fees . if we fail to do so , or if the agreement is terminated early , the level of compensation we receive would be reduced and our financial results and business prospects could be adversely affected . launch of the next generation intercept ® collection device we have completed development of a our second generation intercept i2  oral specimen collection device . in july 2014 , we commercially launched the new device into the u.s. criminal justice and forensic toxicology markets and into certain international markets . a generic version of this device is also sold , primarily to laboratories for validation studies . 56 drugs-of-abuse assay agreement we continue to make progress under our agreement with thermo fisher to develop and supply homogenous fully-automated oral fluid drugs of abuse assays to be used with our new intercept i2  collection device . in the fourth quarter of 2014 , six high-throughput , fully-automated oral fluid assays were launched into the u.s criminal justice and forensic toxicology markets , consisting of a nida-5 panel for detection of amphetamines , methamphetamines , cocaine , opiates , pcp and thc , or marijuana . six additional assays are expected to launch in 2015. as a result of this progress , in late june 2014 we issued our final purchase order for fully-automated assays developed under our terminated agreement with roche diagnostics ( roche ) . pursuant to the terms of the termination agreement with roche , we received $ 5.5 million as a result of the submission of our final purchase order . this payment was recorded as a reduction of operating expense in our consolidated statement of operations . rapid ebola test in 2014 , we began efforts to develop and commercialize a rapid , point-of-care antigen test for the ebola virus , using our oraquick ® technology platform . we have achieved significant development and clinical milestones for this product and we are close to finalizing the design of a prototype device . story_separator_special_tag general and administrative expenses increased 13 % to $ 20.6 million in 2014 from $ 18.2 million in 2013 due to higher legal , staffing and consulting expenses . 62 all of the above , along with the $ 5.5 million contract termination payment from roche , contributed to osur 's operating loss of $ 8.3 million for 2014 , which included non-cash charges of $ 3.3 million for depreciation and amortization and $ 5.3 million for stock-based compensation . dnag segment dnag 's gross margin was 73 % in 2014 compared to 67 % in 2013. this improvement was primarily attributable to an increased volume of higher margin sales experienced in 2014 when compared to 2013. dnag operating expenses rose to $ 13.7 million in 2014 from $ 13.0 million in 2013. research and development expenses remained relatively flat at $ 2.6 million in 2014 and 2013. sales and marketing expenses increased 14 % to $ 8.0 million in 2014 from $ 7.0 million in 2013 largely due to higher staffing and consulting costs . general and administrative expenses decreased 9 % to $ 3.1 million in 2014 from $ 3.4 million in 2013 largely due to lower legal fees . all of the above contributed to dnag 's operating income of $ 3.5 million for 2014 , which included non-cash charges of $ 3.1 million for depreciation and amortization and $ 432,000 for stock-based compensation . consolidated income taxes we continue to believe the full valuation allowance established in 2008 against osur 's total u.s. net deferred tax asset is appropriate as the facts and circumstances necessitating the allowance have not changed . as a result , no u.s. income tax benefit was recorded for osur 's pre-tax loss in 2014 or 2013. for the year ended december 31 , 2014 , we recorded canadian income tax expense of $ 343,000. for the year ended december 31 , 2013 , we recorded a canadian income tax benefit of $ 772,000 which was associated with certain canadian research and development and investment tax credits . the canadian income tax benefit was considered realizable based upon the scheduled reversal of the deferred tax liabilities recorded in connection with the acquisition of dnag . year ended december 31 , 2013 compared to december 31 , 2012 consolidated net revenues the table below shows the amount of total net product revenues generated by each of our business segments and net revenues generated by licensing and product development activities ( dollars in thousands ) . replace_table_token_10_th consolidated net revenues increased 13 % to $ 98.9 million in 2013 from $ 87.8 million in 2012. net product revenues increased 15 % during the year ended december 31 , 2013 when compared to the year ended 63 december 31 , 2012 , primarily as a result of higher sales of our infectious disease testing and molecular collection systems products . these increases were partially offset by lower sales of our substance abuse testing , insurance risk assessment and cryosurgical systems products . licensing and product development revenues decreased in the current year compared to the prior year primarily as a result of the absence of a $ 1.0 million milestone payment received in the first quarter of 2012 related to the achievement of certain regulatory and commercial objectives pursuant to the terms of our hcv agreement with merck . no similar payment was received during 2013 because the agreement with merck was terminated in november 2012. consolidated net revenues derived from products sold to customers outside the u.s. were $ 21.7 million and $ 20.3 million , or 22 % and 23 % of consolidated net revenues for the years ended december 31 , 2013 and 2012 , respectively . because the majority of our international sales are denominated in u.s. dollars , the impact of fluctuating foreign currency exchange rates was not material to our total net revenues . net revenues by segment osur segment the table below shows the amount of total net revenues generated by our osur segment in each of our principal markets and by licensing and product development activities ( dollars in thousands ) . replace_table_token_11_th infectious disease testing market sales to the infectious disease testing market increased 19 % to $ 51.0 million in 2013 from $ 42.7 million in 2012 , primarily due to sales of our oraquick ® in-home hiv test and higher sales of our oraquick ® hcv and hiv products in international markets . the table below shows a breakdown of our total net oraquick ® revenues ( dollars in thousands ) during 2013 and 2012. replace_table_token_12_th 64 domestic oraquick ® hiv sales decreased 6 % to $ 32.3 million in 2013 from $ 34.3 million in 2012. this decrease was primarily caused by competition from other rapid and automated laboratory-based hiv tests and reductions in government funding . international sales of our oraquick ® hiv test increased 10 % to $ 3.4 million in 2013 from $ 3.1 million in 2012 primarily as a result of higher sales in mexico , africa , and europe . in 2013 , we recorded $ 9.1 million in net revenues from sales of our oraquick ® in-home hiv test , including $ 2.5 million of previously deferred revenue recognized in december 2013 when we changed our revenue recognition policy for this product . since the product launch in late 2012 , revenues had been recognized upon consummation of a purchase by consumers either in a store or over the internet . in december 2013 , as a result of our growing experience with this product and improved ability to estimate potential product returns , we began recognizing revenues upon shipment of the product to retailers or distributors . sales during 2013 also included approximately $ 701,000 of direct sales to certain public health customers compared to $ 19,000 in 2012. we began shipping our oraquick ® in-home hiv test to the retail outlets at the end of

liquidity and capital resources replace_table_token_15_th our cash and short-term investment balances increased to $ 97.9 million at december 31 , 2014 from $ 93.2 million at december 31 , 2013. our working capital increased to $ 104.8 million at december 31 , 2014 from $ 100.6 million at december 31 , 2013. during 2014 , we generated $ 7.5 million in cash from our operating activities . our net loss of $ 4.6 million was offset by non-cash stock-based compensation expense of $ 5.7 million , depreciation and amortization expense of $ 6.3 million , an unrealized foreign currency gain of $ 305,000 , and deferred income tax expense of $ 294,000. an increase in deferred revenue of $ 6.9 million also contributed to the cash generated during the year . the deferred revenue increase is related to the receipt of $ 15.0 million from abbvie in july 2014 , reduced by the amount ratably recognized in revenue during the year . also contributing to the increase in cash was an increase in accounts payable of $ 2.2 million largely associated with expenses related to the abbvie agreement , and a decrease in prepaid expenses and other current assets of $ 475,000. these increases in cash were partially offset by a $ 4.4 million increase in inventory associated with our oraquick ® hcv product , a $ 3.4 million increase in accounts receivable resulting from the increase and timing of sales at dnag , and a $ 1.7 million decrease in accrued expenses largely associated with a decrease in our royalty obligations . we used a net amount of $ 8.0 million in investing activities during 2014 to purchase $ 9.4 million in short-term investments and $ 3.0 million to acquire property and equipment . these payments were offset by proceeds received from the maturities of short-term investments of $ 4.4 million . during the year ended december 31 , 2015 , we expect to invest approximately $ 4.0 million in capital expenditures , primarily to purchase additional manufacturing equipment , upgrade certain older equipment and make improvements to our facilities .


 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 replace_table_token_15_th our cash and short-term investment balances increased to $ 97.9 million at december 31 , 2014 from $ 93.2 million at december 31 , 2013. our working capital increased to $ 104.8 million at december 31 , 2014 from $ 100.6 million at december 31 , 2013. during 2014 , we generated $ 7.5 million in cash from our operating activities . our net loss of $ 4.6 million was offset by non-cash stock-based compensation expense of $ 5.7 million , depreciation and amortization expense of $ 6.3 million , an unrealized foreign currency gain of $ 305,000 , and deferred income tax expense of $ 294,000. an increase in deferred revenue of $ 6.9 million also contributed to the cash generated during the year . the deferred revenue increase is related to the receipt of $ 15.0 million from abbvie in july 2014 , reduced by the amount ratably recognized in revenue during the year . also contributing to the increase in cash was an increase in accounts payable of $ 2.2 million largely associated with expenses related to the abbvie agreement , and a decrease in prepaid expenses and other current assets of $ 475,000. these increases in cash were partially offset by a $ 4.4 million increase in inventory associated with our oraquick ® hcv product , a $ 3.4 million increase in accounts receivable resulting from the increase and timing of sales at dnag , and a $ 1.7 million decrease in accrued expenses largely associated with a decrease in our royalty obligations . we used a net amount of $ 8.0 million in investing activities during 2014 to purchase $ 9.4 million in short-term investments and $ 3.0 million to acquire property and equipment . these payments were offset by proceeds received from the maturities of short-term investments of $ 4.4 million . during the year ended december 31 , 2015 , we expect to invest approximately $ 4.0 million in capital expenditures , primarily to purchase additional manufacturing equipment , upgrade certain older equipment and make improvements to our facilities .
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 Suspicious Activity Report : in addition , our current period loss includes a $ 5.5 million gain ( recorded as a reduction to operating expenses ) for a final 55 settlement payment received for the termination of our assay agreement with roche diagnostics . this compares to an $ 8.3 million gain recorded in 2013 for the initial settlement payment received pursuant to the same termination agreement . cash provided by operating activities for the year ended december 31 , 2014 was $ 7.5 million , compared to $ 8.4 million for the year ended december 31 , 2013. as of december 31 , 2014 , we had $ 97.9 million in cash and short term investments compared to $ 93.2 million at december 31 , 2013 . 2014 developments hcv co-promotion initiatives on june 10 , 2014 , we entered into an agreement with abbvie to co-promote our oraquick ® hcv test in the united states . the product is used to test individuals at-risk for the hepatitis c virus . we are responsible for manufacturing and selling the product into all markets covered by the agreement . pursuant to the agreement , we have granted exclusive co-promotion rights for the oraquick ® hcv test in certain markets to abbvie and will provide certain additional services in support of hcv testing . in exchange for these exclusive rights and other services which we will provide to abbvie , we are eligible to receive up to $ 75.0 million in aggregate payments over the term of the agreement , which runs through december 31 , 2019. we plan to recognize the payments ratably on a monthly basis over the life of the agreement . the first $ 15.0 million payment was received in july 2014 and as of december 31 , 2014 , we recognized $ 7.6 million in revenues . in addition , if certain performance-based milestones are achieved , we will be eligible to receive additional payments annually , ranging from $ 3.5 to $ 55.5 million over the life of the agreement , beginning in 2015. the agreement also contains certain termination , indemnification and other provisions typical of agreements of this type . payments received under this agreement will be recorded as licensing and product development revenue in our statements of operations . during the second half of 2014 , we began three initiatives under the co-promotion agreement , each with the intent of increasing hcv awareness and making our oraquick ® hcv test and abbvie 's patient support program widely available to patients . the first initiative focuses on primary care and specialty physicians . in august 2014 , abbvie began detailing our oraquick ® hcv test to physicians and we commenced a comprehensive product training program for these customers . as a result of these efforts , hundreds of physician offices have indicated an interest in our product . we have also developed a patient care database and limited co-insurance reimbursement program for use in connection with this and the other initiatives under the agreement . the second initiative targets employers or employer groups with employees that are at high risk for hcv . our initial focus has been on commercial long-haul truck drivers . we intend to continue promoting the use of our test through health and wellness providers who serve professional truckers . a third initiative is to focus on national retail pharmacies and retail clinics . we and abbvie have initiated discussions with several major retail pharmacies about increasing awareness and making our oraquick ® hcv test and abbvie 's patient support program available through retail outlets . although we expect the abbvie agreement to benefit our oraquick ® hcv business , it is difficult to predict when , or if , we will be able to achieve our objectives under the agreement , including receipt of one or more performance fees . if we fail to do so , or if the agreement is terminated early , the level of compensation we receive would be reduced and our financial results and business prospects could be adversely affected . launch of the next generation intercept ® collection device we have completed development of a our second generation intercept i2  oral specimen collection device . in july 2014 , we commercially launched the new device into the u.s. criminal justice and forensic toxicology markets and into certain international markets . a generic version of this device is also sold , primarily to laboratories for validation studies . 56 drugs-of-abuse assay agreement we continue to make progress under our agreement with thermo fisher to develop and supply homogenous fully-automated oral fluid drugs of abuse assays to be used with our new intercept i2  collection device . in the fourth quarter of 2014 , six high-throughput , fully-automated oral fluid assays were launched into the u.s criminal justice and forensic toxicology markets , consisting of a nida-5 panel for detection of amphetamines , methamphetamines , cocaine , opiates , pcp and thc , or marijuana . six additional assays are expected to launch in 2015. as a result of this progress , in late june 2014 we issued our final purchase order for fully-automated assays developed under our terminated agreement with roche diagnostics ( roche ) . pursuant to the terms of the termination agreement with roche , we received $ 5.5 million as a result of the submission of our final purchase order . this payment was recorded as a reduction of operating expense in our consolidated statement of operations . rapid ebola test in 2014 , we began efforts to develop and commercialize a rapid , point-of-care antigen test for the ebola virus , using our oraquick ® technology platform . we have achieved significant development and clinical milestones for this product and we are close to finalizing the design of a prototype device . story_separator_special_tag general and administrative expenses increased 13 % to $ 20.6 million in 2014 from $ 18.2 million in 2013 due to higher legal , staffing and consulting expenses . 62 all of the above , along with the $ 5.5 million contract termination payment from roche , contributed to osur 's operating loss of $ 8.3 million for 2014 , which included non-cash charges of $ 3.3 million for depreciation and amortization and $ 5.3 million for stock-based compensation . dnag segment dnag 's gross margin was 73 % in 2014 compared to 67 % in 2013. this improvement was primarily attributable to an increased volume of higher margin sales experienced in 2014 when compared to 2013. dnag operating expenses rose to $ 13.7 million in 2014 from $ 13.0 million in 2013. research and development expenses remained relatively flat at $ 2.6 million in 2014 and 2013. sales and marketing expenses increased 14 % to $ 8.0 million in 2014 from $ 7.0 million in 2013 largely due to higher staffing and consulting costs . general and administrative expenses decreased 9 % to $ 3.1 million in 2014 from $ 3.4 million in 2013 largely due to lower legal fees . all of the above contributed to dnag 's operating income of $ 3.5 million for 2014 , which included non-cash charges of $ 3.1 million for depreciation and amortization and $ 432,000 for stock-based compensation . consolidated income taxes we continue to believe the full valuation allowance established in 2008 against osur 's total u.s. net deferred tax asset is appropriate as the facts and circumstances necessitating the allowance have not changed . as a result , no u.s. income tax benefit was recorded for osur 's pre-tax loss in 2014 or 2013. for the year ended december 31 , 2014 , we recorded canadian income tax expense of $ 343,000. for the year ended december 31 , 2013 , we recorded a canadian income tax benefit of $ 772,000 which was associated with certain canadian research and development and investment tax credits . the canadian income tax benefit was considered realizable based upon the scheduled reversal of the deferred tax liabilities recorded in connection with the acquisition of dnag . year ended december 31 , 2013 compared to december 31 , 2012 consolidated net revenues the table below shows the amount of total net product revenues generated by each of our business segments and net revenues generated by licensing and product development activities ( dollars in thousands ) . replace_table_token_10_th consolidated net revenues increased 13 % to $ 98.9 million in 2013 from $ 87.8 million in 2012. net product revenues increased 15 % during the year ended december 31 , 2013 when compared to the year ended 63 december 31 , 2012 , primarily as a result of higher sales of our infectious disease testing and molecular collection systems products . these increases were partially offset by lower sales of our substance abuse testing , insurance risk assessment and cryosurgical systems products . licensing and product development revenues decreased in the current year compared to the prior year primarily as a result of the absence of a $ 1.0 million milestone payment received in the first quarter of 2012 related to the achievement of certain regulatory and commercial objectives pursuant to the terms of our hcv agreement with merck . no similar payment was received during 2013 because the agreement with merck was terminated in november 2012. consolidated net revenues derived from products sold to customers outside the u.s. were $ 21.7 million and $ 20.3 million , or 22 % and 23 % of consolidated net revenues for the years ended december 31 , 2013 and 2012 , respectively . because the majority of our international sales are denominated in u.s. dollars , the impact of fluctuating foreign currency exchange rates was not material to our total net revenues . net revenues by segment osur segment the table below shows the amount of total net revenues generated by our osur segment in each of our principal markets and by licensing and product development activities ( dollars in thousands ) . replace_table_token_11_th infectious disease testing market sales to the infectious disease testing market increased 19 % to $ 51.0 million in 2013 from $ 42.7 million in 2012 , primarily due to sales of our oraquick ® in-home hiv test and higher sales of our oraquick ® hcv and hiv products in international markets . the table below shows a breakdown of our total net oraquick ® revenues ( dollars in thousands ) during 2013 and 2012. replace_table_token_12_th 64 domestic oraquick ® hiv sales decreased 6 % to $ 32.3 million in 2013 from $ 34.3 million in 2012. this decrease was primarily caused by competition from other rapid and automated laboratory-based hiv tests and reductions in government funding . international sales of our oraquick ® hiv test increased 10 % to $ 3.4 million in 2013 from $ 3.1 million in 2012 primarily as a result of higher sales in mexico , africa , and europe . in 2013 , we recorded $ 9.1 million in net revenues from sales of our oraquick ® in-home hiv test , including $ 2.5 million of previously deferred revenue recognized in december 2013 when we changed our revenue recognition policy for this product . since the product launch in late 2012 , revenues had been recognized upon consummation of a purchase by consumers either in a store or over the internet . in december 2013 , as a result of our growing experience with this product and improved ability to estimate potential product returns , we began recognizing revenues upon shipment of the product to retailers or distributors . sales during 2013 also included approximately $ 701,000 of direct sales to certain public health customers compared to $ 19,000 in 2012. we began shipping our oraquick ® in-home hiv test to the retail outlets at the end of

