the corporate partnerships program which now represents approximately 19 % of ctu 's total student enrollments ; and our refined advising model which differentiates outreach based on a student 's previous education level and academic needs . new student enrollments within aiu increased 26.6 % for the year as compared to the prior year , contributing to total student enrollments growth of 10.2 % as of december 31 , 2019 as compared to december 31 , 2018. the new student enrollment growth for 38 the year was positively impacted by approximately 8.2 % more enrollment days during the year as compared to the prior year . enrollment days attributable to any given period are the available days in the period during which a prospective student may apply to start school during that period . the number of enrollment days within the period impacts the new student enrollments for that period . excluding the variability resulting from aiu 's academic calendar , enrollment trends at aiu have been positively impacted by aiu 's graduate teams and their effectiveness in serving prospective students . we believe the graduate teams provide a more holistic student support process by collectively cultivating a student-first mindset acro ss admissions , student advising and financial aid functions . these teams are also becoming more efficient and effective in their student outreach and support as they gain experience . additionally , we have made incremental operating changes across various student support processes that focus on enhancing student experiences throughout their academic life cycle by providing coordinated and customized outreach using data analytics and more effective communication between our admissions , student advisi ng and financial aid functions . lastly , aiu 's academic teams have continued to optimize course sequencing and redesign course content to create a learner-centric model where there is a focus on step by step learning versus assignment completion . we believe these measures have had a positive impact on student experiences and retention . technology continues to be a key focus and important competitive advantage for the universities and our investments have enhanced student-serving processes and initiatives within both ctu and aiu . our faculty and student mobile applications are fully operational and are increasingly being used as a communication tool for students , with an over 89 % adoption rate by students for the student mobile application . we have deployed a two-way messaging application which is used across all student support functions , including admissions , academics , student advising and financial aid . during the year we rolled out an artificial intelligence powered chatbot within aiu named lucy that addresses questions from prospective students . we are experiencing efficiencies within our admissions function as a result of the chatbot and therefore are able to reallocate resources to student support functions for our continuing students . we also continue to research and develop different ways to use data analytics to expand the use of artificial intelligence across a student 's academic life cycle , from initial prospective student inquiry and starting classes to ongoing advising . our goal is to provide ongoing support to students whenever they need it while also providing a better user experience that is more personalized in nature . we expect to continue investing in technology initiatives and expect our capital expenditures to be approximately 2 % of revenue for 2020. machine learning and data analytics have also enhanced the functionality and effectiveness of our marketing outreach efforts to prospective students . as a result , our marketing efforts are more focused based on a students ' propensity to be successful in our academic programs . lastly , we are testing a new orientation framework which is designed to streamline navigation and content to increase the relevance to each student . finally , we are now working through the final regulatory approval with the department of education to acquire trident university international . we expect the transaction to close in early march 2020 depending on when the department of education adds trident 's programs to aiu 's authorization . we are working towards a smooth transition for trident into aiu and our focus will be on maintaining and further enhancing academic experiences for students from both universities . financial highlights revenue for the year ended december 31 , 2019 increased $ 46.4 million or 8.0 % as compared to the prior year , driven by revenue growth at both ctu and aiu as a result of the positive enrollment trends discussed above and approximately 4.2 % more revenue-earning days within aiu as compared to the prior year due to its academic calendar which varies each year . we reported operating income of $ 86.5 million as compared to operating income of $ 71.3 million for the prior year , an improvement of 21.3 % . this improvement was driven by revenue growth within our universities , operating and cost efficiencies and reduced operating losses at our closed campuses . lastly , we reported cash provided by operations for the current year of $ 73.1 million as compared to $ 57.0 million in the prior year . the current year cash usage included payments of $ 35.0 million for legal settlements as compared to $ 17.1 million in the prior year . revenue within our ctu segment increased $ 16.5 million or 4.4 % while aiu 's revenue increased by $ 30.5 million or 14.9 % driven by an increase in new and total student enrollments for both universities . operating income for ctu decreased $ 3.0 million or 2.7 % as compared to the prior year , with the decrease driven by $ 18.6 million of legal settlement expense related to the ftc matter . excluding this legal settlement , ctu 's operating income would have increased as compared to the prior year . story_separator_special_tag impact from the company 's stock repurchase program is excluded , and ( viii ) any results of operations from trident university are excluded . although these estimates and assumptions are based upon management 's good faith beliefs regarding current and future circumstances and actions that may be undertaken , actual results could differ materially from these estimates . in addition , decisions we make in the future as we continue to evaluate diverse strategies to enhance shareholder value may impact the outlook provided above . 42 consolidated results of operations the summary of selected financial data table below should be referenced in connection with a review of the following discussion of our results of operations for the years ended december 31 , 2019 and 2018 ( dollars in thousands ) , including comparisons of our year-over-year performance between these years . please refer to item 7 , “ management 's discussion and analysis of financial condition and results of operation ” in our annual report on form 10-k for the year ended december 31 , 2018 for a discussion of our results for the year ended december 31 , 2017 , as well as the year-over-year comparison of our 2018 financial performance to 2017. replace_table_token_11_th _ ( 1 ) educational services and facilities expense includes costs attributable to the educational activities of our institutions , including : salaries and benefits of faculty , academic administrators and student support personnel , and costs of educational supplies and facilities , such as rents on campus leases and certain costs of establishing and maintaining computer laboratories . also included in educational services and facilities expense are costs of other goods and services provided by our campuses , including costs of textbooks and laptop computers . ( 2 ) general and administrative expense includes salaries and benefits of personnel in corporate and campus administration , marketing , admissions , information technology , financial aid , accounting , human resources , legal and compliance . other expenses within this expense category include costs of advertising and production of marketing materials , bad debt expense and , for the years ended december 31 , 2018 and 2017 , occupancy of the corporate offices . beginning january 1 , 2019 all occupancy expenses are recorded within educational services and facilities . year ended december 31 , 2019 as compared to the year ended december 31 , 2018 revenue current year revenue increased 8.0 % or $ 46.4 million supported by a 6.4 % increase in total student enrollments for the university group as well as various operating initiatives that contributed to the increase of 14.6 % in new student enrollments . the current year revenue increase was also benefitted by 4.2 % more revenue-earning days within aiu as compared to the prior year due to its academic calendar which varies each year . 43 educational services and facilities expense ( dollars in thousands ) replace_table_token_12_th the educational services and facilities expense for the current year improved by 7.2 % or $ 8.0 million as compared to the prior year . academics and student related costs improved by 6.6 % or $ 5.6 million for the current year as compared to the prior year , driven by efficiencies attained through our restructuring and re-engineering actions implemented primarily within non student-facing operations during the third quarter of 2018. we have maintained the level of staffing through 2 019 and as our total student enrollments increase , academics and student related costs as a percent of revenue should decrease . occupancy expenses for the current year improved by 9.2 % or $ 2.4 million as compared to the prior year , primarily driven by the termination of leases for our closed campuses . during 2019 , we began recording occupancy expenses for the corporate offices within educational services and facilities . previously , these expenses were recorded within administrative expenses . the amount of occupancy expenses for the corporate offices that was recorded within general and administrative expense in the prior year was $ 6.3 mil lion . the increase in occupancy expenses for the current year related to our corporate offices now being recorded within educational services and facilities expense was more than offset with the decreases associated with our closed campuses . educational services and facilities expense as a percentage of revenue improved by 2.7 % as compared to prior year . general and administrative expense ( dollars in thousands ) replace_table_token_13_th the general and administrative expense for the current year increased by 10.1 % or $ 39.4 million as compared to the prior year . the current year increase as compared to the prior year was primarily driven by increases in administrative , advertising and bad debt expenses . the increased administrative expense for the current year is primarily due to legal reserves recorded of $ 37.1 million related to the ftc and oregon arbitrations matters as well as increased investments in technology . the prior year included legal settlements of $ 14.6 million related to the surret and multi-state ag matters . the advertising expense for the current year increased by 3.5 % or $ 4.5 million as compared to prior year . this increase is aligned with our prospective student interest and supports the positive total student enrollment growth within both ctu and aiu . admissions expense remained relative flat for the current year as compared to the prior year , with improvement within ctu of 2.2 % or $ 1.0 million partially off by increases within aiu 's admissions expense of 2.1 % or $ 0.9 million . bad debt expense incurred by each of our segments during the years ended december 31 , 2019 , 2018 and 2017 was as follows ( dollars in thousands ) : replace_table_token_14_th 44 bad debt expense increased by 35.7 % or $ 11.4 million for the current year as compared to the prior year , primarily driven by an increase in reserve rates due to recent

sources and uses of cash operating cash flows during the years ended december 31 , 2019 and 2018 , net cash flows provided by operating activities totaled $ 73.1 million and $ 57.0 million , respectively . the improvement in cash flow from operations as compared to the prior year is primarily driven by improved operating performance within ctu and aiu and reduction of losses at our closed campuses . the improved operating performance during the current year was primarily driven by increased revenue as compared to the prior year , which more than offset the increases in current year legal settlement payments as compared to the prior year . additionally , the current year operating cash flows were impacted by the timing of receipt of approximately $ 39.3 million of title iv funds . these funds were received in january 2020 instead of the fourth quarter of 2019. in the prior year , title iv funds for the similar time period were received in the fourth quarter of 2018 . 51 our primary source of cash flows from operating activities is tuition collected from our students . our students derive the ability to pay tuition costs through the use of a variety of funding sources , including , among others , federal loan and grant programs , state grant programs , private loans and grants , institution payment plans , private and institutional scholarships and cash payments .


 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.
     ```sources and uses of cash operating cash flows during the years ended december 31 , 2019 and 2018 , net cash flows provided by operating activities totaled $ 73.1 million and $ 57.0 million , respectively . the improvement in cash flow from operations as compared to the prior year is primarily driven by improved operating performance within ctu and aiu and reduction of losses at our closed campuses . the improved operating performance during the current year was primarily driven by increased revenue as compared to the prior year , which more than offset the increases in current year legal settlement payments as compared to the prior year . additionally , the current year operating cash flows were impacted by the timing of receipt of approximately $ 39.3 million of title iv funds . these funds were received in january 2020 instead of the fourth quarter of 2019. in the prior year , title iv funds for the similar time period were received in the fourth quarter of 2018 . 51 our primary source of cash flows from operating activities is tuition collected from our students . our students derive the ability to pay tuition costs through the use of a variety of funding sources , including , among others , federal loan and grant programs , state grant programs , private loans and grants , institution payment plans , private and institutional scholarships and cash payments .
```    
 Suspicious Activity Report : the corporate partnerships program which now represents approximately 19 % of ctu 's total student enrollments ; and our refined advising model which differentiates outreach based on a student 's previous education level and academic needs . new student enrollments within aiu increased 26.6 % for the year as compared to the prior year , contributing to total student enrollments growth of 10.2 % as of december 31 , 2019 as compared to december 31 , 2018. the new student enrollment growth for 38 the year was positively impacted by approximately 8.2 % more enrollment days during the year as compared to the prior year . enrollment days attributable to any given period are the available days in the period during which a prospective student may apply to start school during that period . the number of enrollment days within the period impacts the new student enrollments for that period . excluding the variability resulting from aiu 's academic calendar , enrollment trends at aiu have been positively impacted by aiu 's graduate teams and their effectiveness in serving prospective students . we believe the graduate teams provide a more holistic student support process by collectively cultivating a student-first mindset acro ss admissions , student advising and financial aid functions . these teams are also becoming more efficient and effective in their student outreach and support as they gain experience . additionally , we have made incremental operating changes across various student support processes that focus on enhancing student experiences throughout their academic life cycle by providing coordinated and customized outreach using data analytics and more effective communication between our admissions , student advisi ng and financial aid functions . lastly , aiu 's academic teams have continued to optimize course sequencing and redesign course content to create a learner-centric model where there is a focus on step by step learning versus assignment completion . we believe these measures have had a positive impact on student experiences and retention . technology continues to be a key focus and important competitive advantage for the universities and our investments have enhanced student-serving processes and initiatives within both ctu and aiu . our faculty and student mobile applications are fully operational and are increasingly being used as a communication tool for students , with an over 89 % adoption rate by students for the student mobile application . we have deployed a two-way messaging application which is used across all student support functions , including admissions , academics , student advising and financial aid . during the year we rolled out an artificial intelligence powered chatbot within aiu named lucy that addresses questions from prospective students . we are experiencing efficiencies within our admissions function as a result of the chatbot and therefore are able to reallocate resources to student support functions for our continuing students . we also continue to research and develop different ways to use data analytics to expand the use of artificial intelligence across a student 's academic life cycle , from initial prospective student inquiry and starting classes to ongoing advising . our goal is to provide ongoing support to students whenever they need it while also providing a better user experience that is more personalized in nature . we expect to continue investing in technology initiatives and expect our capital expenditures to be approximately 2 % of revenue for 2020. machine learning and data analytics have also enhanced the functionality and effectiveness of our marketing outreach efforts to prospective students . as a result , our marketing efforts are more focused based on a students ' propensity to be successful in our academic programs . lastly , we are testing a new orientation framework which is designed to streamline navigation and content to increase the relevance to each student . finally , we are now working through the final regulatory approval with the department of education to acquire trident university international . we expect the transaction to close in early march 2020 depending on when the department of education adds trident 's programs to aiu 's authorization . we are working towards a smooth transition for trident into aiu and our focus will be on maintaining and further enhancing academic experiences for students from both universities . financial highlights revenue for the year ended december 31 , 2019 increased $ 46.4 million or 8.0 % as compared to the prior year , driven by revenue growth at both ctu and aiu as a result of the positive enrollment trends discussed above and approximately 4.2 % more revenue-earning days within aiu as compared to the prior year due to its academic calendar which varies each year . we reported operating income of $ 86.5 million as compared to operating income of $ 71.3 million for the prior year , an improvement of 21.3 % . this improvement was driven by revenue growth within our universities , operating and cost efficiencies and reduced operating losses at our closed campuses . lastly , we reported cash provided by operations for the current year of $ 73.1 million as compared to $ 57.0 million in the prior year . the current year cash usage included payments of $ 35.0 million for legal settlements as compared to $ 17.1 million in the prior year . revenue within our ctu segment increased $ 16.5 million or 4.4 % while aiu 's revenue increased by $ 30.5 million or 14.9 % driven by an increase in new and total student enrollments for both universities . operating income for ctu decreased $ 3.0 million or 2.7 % as compared to the prior year , with the decrease driven by $ 18.6 million of legal settlement expense related to the ftc matter . excluding this legal settlement , ctu 's operating income would have increased as compared to the prior year . story_separator_special_tag impact from the company 's stock repurchase program is excluded , and ( viii ) any results of operations from trident university are excluded . although these estimates and assumptions are based upon management 's good faith beliefs regarding current and future circumstances and actions that may be undertaken , actual results could differ materially from these estimates . in addition , decisions we make in the future as we continue to evaluate diverse strategies to enhance shareholder value may impact the outlook provided above . 42 consolidated results of operations the summary of selected financial data table below should be referenced in connection with a review of the following discussion of our results of operations for the years ended december 31 , 2019 and 2018 ( dollars in thousands ) , including comparisons of our year-over-year performance between these years . please refer to item 7 , “ management 's discussion and analysis of financial condition and results of operation ” in our annual report on form 10-k for the year ended december 31 , 2018 for a discussion of our results for the year ended december 31 , 2017 , as well as the year-over-year comparison of our 2018 financial performance to 2017. replace_table_token_11_th _ ( 1 ) educational services and facilities expense includes costs attributable to the educational activities of our institutions , including : salaries and benefits of faculty , academic administrators and student support personnel , and costs of educational supplies and facilities , such as rents on campus leases and certain costs of establishing and maintaining computer laboratories . also included in educational services and facilities expense are costs of other goods and services provided by our campuses , including costs of textbooks and laptop computers . ( 2 ) general and administrative expense includes salaries and benefits of personnel in corporate and campus administration , marketing , admissions , information technology , financial aid , accounting , human resources , legal and compliance . other expenses within this expense category include costs of advertising and production of marketing materials , bad debt expense and , for the years ended december 31 , 2018 and 2017 , occupancy of the corporate offices . beginning january 1 , 2019 all occupancy expenses are recorded within educational services and facilities . year ended december 31 , 2019 as compared to the year ended december 31 , 2018 revenue current year revenue increased 8.0 % or $ 46.4 million supported by a 6.4 % increase in total student enrollments for the university group as well as various operating initiatives that contributed to the increase of 14.6 % in new student enrollments . the current year revenue increase was also benefitted by 4.2 % more revenue-earning days within aiu as compared to the prior year due to its academic calendar which varies each year . 43 educational services and facilities expense ( dollars in thousands ) replace_table_token_12_th the educational services and facilities expense for the current year improved by 7.2 % or $ 8.0 million as compared to the prior year . academics and student related costs improved by 6.6 % or $ 5.6 million for the current year as compared to the prior year , driven by efficiencies attained through our restructuring and re-engineering actions implemented primarily within non student-facing operations during the third quarter of 2018. we have maintained the level of staffing through 2 019 and as our total student enrollments increase , academics and student related costs as a percent of revenue should decrease . occupancy expenses for the current year improved by 9.2 % or $ 2.4 million as compared to the prior year , primarily driven by the termination of leases for our closed campuses . during 2019 , we began recording occupancy expenses for the corporate offices within educational services and facilities . previously , these expenses were recorded within administrative expenses . the amount of occupancy expenses for the corporate offices that was recorded within general and administrative expense in the prior year was $ 6.3 mil lion . the increase in occupancy expenses for the current year related to our corporate offices now being recorded within educational services and facilities expense was more than offset with the decreases associated with our closed campuses . educational services and facilities expense as a percentage of revenue improved by 2.7 % as compared to prior year . general and administrative expense ( dollars in thousands ) replace_table_token_13_th the general and administrative expense for the current year increased by 10.1 % or $ 39.4 million as compared to the prior year . the current year increase as compared to the prior year was primarily driven by increases in administrative , advertising and bad debt expenses . the increased administrative expense for the current year is primarily due to legal reserves recorded of $ 37.1 million related to the ftc and oregon arbitrations matters as well as increased investments in technology . the prior year included legal settlements of $ 14.6 million related to the surret and multi-state ag matters . the advertising expense for the current year increased by 3.5 % or $ 4.5 million as compared to prior year . this increase is aligned with our prospective student interest and supports the positive total student enrollment growth within both ctu and aiu . admissions expense remained relative flat for the current year as compared to the prior year , with improvement within ctu of 2.2 % or $ 1.0 million partially off by increases within aiu 's admissions expense of 2.1 % or $ 0.9 million . bad debt expense incurred by each of our segments during the years ended december 31 , 2019 , 2018 and 2017 was as follows ( dollars in thousands ) : replace_table_token_14_th 44 bad debt expense increased by 35.7 % or $ 11.4 million for the current year as compared to the prior year , primarily driven by an increase in reserve rates due to recent

