on july 1 , 2011 , our common stock began trading “ regular-way ” on the nyse under the ticker symbol “ mpc . ” prior to the spinoff on june 30 , 2011 , our results of operations and cash flows consisted of the rm & t business , which represented a combined reporting entity . subsequent to the spinoff , our results of operations and cash flows consist of consolidated mpc activities . all significant intercompany transactions and accounts have been eliminated . the consolidated statements of income for periods prior to the spinoff include expense allocations for certain corporate functions historically performed by the marathon oil companies , including allocations of general corporate expenses related to executive oversight , accounting , treasury , tax , legal , procurement and information technology . those allocations were based primarily on specific identification , headcount or computer utilization . our management believes the assumptions underlying the consolidated financial statements , including the assumptions regarding allocating general corporate expenses from the marathon oil companies , are reasonable . however , the consolidated financial statements do not include all of the actual expenses that would have been incurred had we been a stand-alone company during those periods presented prior to the spinoff and may not reflect our consolidated results of operations and cash flows had we been a stand-alone company during the periods presented . actual 36 costs that would have been incurred if we had been a stand-alone company would depend on multiple factors , including organizational structure and strategic decisions made in various areas , including information technology and infrastructure . subsequent to the spinoff , we are performing these functions using internal resources or services provided by third parties , certain of which were provided by the marathon oil companies during a transition period pursuant to a transition services agreement , which terminated june 30 , 2012. see item 8. financial statements and supplementary data – note 7 . executive summary net income attributable to mpc was $ 2.11 billion , or $ 6.64 per diluted share , in 2013 compared to $ 3.39 billion , or $ 9.89 per diluted share , in 2012 . the decrease was primarily due to our refining & marketing segment , which generated income from operations of $ 3.21 billion in 2013 compared to $ 5.10 billion in 2012 . the decrease in refining & marketing segment income from operations was primarily due to narrower crude oil differentials and lower net product price realizations , partially offset by higher refinery throughput and sales volumes . our speedway segment generated income from operations of $ 375 million for 2013 compared to $ 310 million for 2012 . the increase was primarily due to higher gasoline and distillate gross margins and a higher merchandise gross margin , partially offset by higher operating expenses related to an increase in the number of convenience stores . during 2013 , speedway acquired nine convenience stores located in tennessee , western indiana and western pennsylvania , which expanded speedway 's marketing area by two additional states . in 2012 , speedway acquired 97 convenience stores located in indiana , ohio and northern kentucky . these acquisitions support our strategic initiative to increase speedway segment sales and complement our existing network of assets . our pipeline transportation segment generated income from operations of $ 210 million for 2013 compared to $ 216 million for 2012 . the decrease primarily reflects higher operating expenses and depreciation and lower pipeline affiliate income , partially offset by higher transportation revenue . the higher expenses and revenues were primarily attributable to the formation of mplx . on february 1 , 2013 , we acquired from bp the 451,000 barrel per calendar day refinery in texas city , texas , three intrastate natural gas liquid pipelines originating at the refinery , four light product terminals , branded-jobber marketing contract assignments for the supply of approximately 1,200 branded sites , a 1,040 megawatt electric cogeneration facility and a 50 mbpd allocation of space on the colonial pipeline . we refer to these assets as the “ galveston bay refinery and related assets . ” we paid $ 1.49 billion for these assets , which included $ 935 million for inventory . pursuant to the purchase and sale agreement , we may also be required to pay bp a contingent earnout of up to an additional $ 700 million over six years , subject to certain conditions . these assets are part of our refining & marketing and pipeline transportation segments . our financial results and operating statistics for all periods prior to the acquisition do not include amounts for the galveston bay refinery and related assets . see item 8. financial statements and supplementary data – note 5 for additional information on the acquisition of these assets . in 2012 , we completed a $ 2.2 billion ( excluding capitalized interest ) heavy oil upgrading and expansion project at our detroit refinery . this project increased the refinery 's heavy crude oil refining capacity from 20 mbpcd to 100 mbpcd , allowing it to process more heavy , sour crude oils , including canadian bitumen blends , which have historically traded at a significant discount to light sweet crude oil . we also continued to optimize our refineries in 2013 , increasing their combined crude oil refining capacity by 15 mbpcd . on august 1 , 2013 , we acquired from mitsui & co. ( u.s.a. ) , inc. its interests in three ethanol companies for $ 75 million . story_separator_special_tag consumer excise taxes increased $ 554 million in 2013 compared to 2012 , primarily due to an increase in refined product sales volumes related to the galveston bay refinery acquired in february 2013. depreciation and amortization increased $ 225 million in 2013 compared to 2012 , primarily due to the completion of the heavy oil upgrading and expansion project at our detroit , michigan refinery in late 2012 and our acquisition of the galveston bay refinery and related assets in february 2013. other taxes increased $ 70 million in 2013 compared to 2012 , primarily due to increases in personal property taxes of $ 41 million , payroll taxes of $ 21 million and sales and use tax expense of $ 13 million . these increases were attributable to a number of factors including the completion of the heavy oil upgrading and expansion project at our detroit refinery , the acquisition of the galveston bay refinery and related assets and speedway 's acquisition of 97 convenience stores in 2012. net interest and other financial costs increased $ 69 million in 2013 compared to 2012 , primarily reflecting a decrease in capitalized interest in 2013 due to the completion of the detroit refinery heavy oil upgrading and expansion project in late 2012. we capitalized interest of $ 28 million in 2013 compared to $ 101 million in 2012 . provision for income taxes decreased $ 732 million in 2013 compared to 2012 , primarily due to the $ 1.99 billion decrease in income before income taxes in 2013 . the effective tax rate of 34 percent in 2013 is less than the u.s. statutory rate of 35 percent primarily due to certain permanent benefit differences , including the domestic manufacturing deduction , partially offset by state and local tax expense . see item 8. financial statements and supplementary data – note 12 for further details . segment results revenues are summarized by segment in the following table . replace_table_token_24_th 42 refining & marketing segment revenues increased $ 18.20 billion in 2013 from 2012 , primarily due to an increase in refined product sales volumes related to the galveston bay refinery acquired in february 2013 , partially offset by lower refined product selling prices . the table below shows our refining & marketing segment refined product sales volumes and prices . replace_table_token_25_th ( a ) includes intersegment sales . the table below shows the average refined product benchmark prices for our marketing areas . replace_table_token_26_th refining & marketing intersegment sales to our speedway segment were $ 9.29 billion in 2013 compared to $ 8.78 billion in 2012 , with the increase primarily due to higher sales volume , partially offset by lower selling prices . intersegment refined product sales volumes were 2.98 billion gallons in 2013 compared to 2.73 billion gallons in 2012 , with the increased volumes primarily due to an increase in speedway 's gasoline and distillate sales volume . speedway segment revenues increased $ 232 million in 2013 compared to 2012 , primarily due to higher gasoline and distillate sales volumes , partially offset by lower gasoline and distillate selling prices , which averaged $ 3.45 per gallon in 2013 compared to $ 3.54 per gallon in 2012 . the speedway segment also had higher merchandise sales . the increases in gasoline and distillate sales volumes and merchandise sales primarily resulted from the acquisitions of convenience stores in 2013 and 2012 . pipeline transportation segment revenue increased $ 78 million in 2013 compared to 2012 , primarily due to higher average tariffs received on the volumes of crude oil and products shipped , higher crude oil throughput volumes and an increase in storage fees and other revenue . income before income taxes and income from operations by segment are summarized in the following table . replace_table_token_27_th ( a ) included in the pipeline transportation segment for 2013 and 2012 are $ 20 million and $ 4 million of corporate overhead costs attributable to mplx , which were included in items not allocated to segments prior to mplx 's october 31 , 2012 initial public offering . these expenses are not currently allocated to other segments . ( b ) see item 8. financial statements and supplementary data - note 6 . ( c ) see item 8. financial statements and supplementary data - note 22 . ( d ) includes related party net interest and other financial income . 43 the following table presents certain market indicators that we believe are helpful in understanding the results of our refining & marketing segment 's business . replace_table_token_28_th ( a ) all spreads and differentials are measured against prompt lls . ( b ) calculation utilizes usgc 3 % residual fuel oil price as a proxy for chicago 3 % residual fuel oil price . ( c ) blended chicago/usgc crack spread is 38 % / 62 % in 2013 and 52 % / 48 % in 2012 based on mpc 's refining capacity by region in each period . ( d ) lls ( prompt ) - [ delivered cost of sour crude oil : arab light , kuwait , maya , western canadian select and mars ] . refining & marketing segment income from operations decreased $ 1.89 billion in 2013 from 2012 , primarily due to narrower crude oil differentials and lower net product price realizations , partially offset by higher refinery throughput and sales volumes . the sweet/sour crude oil differential narrowed by $ 3.94 per barrel and the lls-wti crude oil differential narrowed by $ 8.19 per barrel in 2013 compared to 2012 , which we estimate had negative impacts on segment income of $ 1.21 billion and $ 998 million , respectively . we estimate the lower net product price realizations had a negative impact on segment income of $ 593 million . total refinery throughputs increased 439 mbpd in 2013 compared to 2012 , primarily due to the galveston bay refinery , which we

net cash provided by operating activities decreased $ 1.09 billion in 2013 compared to 2012 , primarily due to decrease s in net income of $ 1.26 billion and non-cash income adjustments of $ 453 million , partially offset by favorable changes in working capital of $ 626 million compared to 2012. net cash provided from operating activities increased $ 1.18 billion in 2012 compared to 2011 , primarily due to increases in net income of $ 1.00 billion and non-cash income adjustments of $ 620 million , partially offset by unfavorable changes in working capital of $ 441 million . for 2013 , changes in working capital were a net $ 198 million source of cash , primarily due to an increase in accounts payable and accrued liabilities , partially offset by increases in current receivables and inventory volumes . accounts payable increased $ 1.45 billion from year-end 2012 , primarily due to higher crude oil payable volumes , and current receivables increased $ 949 million from year-end 2012 , primarily due to higher refined product receivable volumes attributable to an increase in refined product sales volumes . both of these increases are associated with the galveston bay refinery acquired in february 2013. changes in inventories were a $ 305 million use of cash in 2013 , primarily due to higher refined product and crude oil inventory volumes . changes in working capital were a net $ 428 million use of cash in 2012 , primarily due to a decrease in accounts payable and accrued liabilities resulting primarily from reductions in crude oil prices and payable volumes , partially offset by a decrease in current receivables resulting primarily from reductions in crude oil prices and receivable volumes . changes in working capital were a net $ 13 million source of cash in 2011 , primarily due to an increase in accounts payable and accrued liabilities resulting primarily from increases in crude oil prices and payable volumes , partially offset by an increase in current receivables resulting from increases in crude oil prices and receivable volumes and refined product prices .


 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.
     ```net cash provided by operating activities decreased $ 1.09 billion in 2013 compared to 2012 , primarily due to decrease s in net income of $ 1.26 billion and non-cash income adjustments of $ 453 million , partially offset by favorable changes in working capital of $ 626 million compared to 2012. net cash provided from operating activities increased $ 1.18 billion in 2012 compared to 2011 , primarily due to increases in net income of $ 1.00 billion and non-cash income adjustments of $ 620 million , partially offset by unfavorable changes in working capital of $ 441 million . for 2013 , changes in working capital were a net $ 198 million source of cash , primarily due to an increase in accounts payable and accrued liabilities , partially offset by increases in current receivables and inventory volumes . accounts payable increased $ 1.45 billion from year-end 2012 , primarily due to higher crude oil payable volumes , and current receivables increased $ 949 million from year-end 2012 , primarily due to higher refined product receivable volumes attributable to an increase in refined product sales volumes . both of these increases are associated with the galveston bay refinery acquired in february 2013. changes in inventories were a $ 305 million use of cash in 2013 , primarily due to higher refined product and crude oil inventory volumes . changes in working capital were a net $ 428 million use of cash in 2012 , primarily due to a decrease in accounts payable and accrued liabilities resulting primarily from reductions in crude oil prices and payable volumes , partially offset by a decrease in current receivables resulting primarily from reductions in crude oil prices and receivable volumes . changes in working capital were a net $ 13 million source of cash in 2011 , primarily due to an increase in accounts payable and accrued liabilities resulting primarily from increases in crude oil prices and payable volumes , partially offset by an increase in current receivables resulting from increases in crude oil prices and receivable volumes and refined product prices .
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 Suspicious Activity Report : on july 1 , 2011 , our common stock began trading “ regular-way ” on the nyse under the ticker symbol “ mpc . ” prior to the spinoff on june 30 , 2011 , our results of operations and cash flows consisted of the rm & t business , which represented a combined reporting entity . subsequent to the spinoff , our results of operations and cash flows consist of consolidated mpc activities . all significant intercompany transactions and accounts have been eliminated . the consolidated statements of income for periods prior to the spinoff include expense allocations for certain corporate functions historically performed by the marathon oil companies , including allocations of general corporate expenses related to executive oversight , accounting , treasury , tax , legal , procurement and information technology . those allocations were based primarily on specific identification , headcount or computer utilization . our management believes the assumptions underlying the consolidated financial statements , including the assumptions regarding allocating general corporate expenses from the marathon oil companies , are reasonable . however , the consolidated financial statements do not include all of the actual expenses that would have been incurred had we been a stand-alone company during those periods presented prior to the spinoff and may not reflect our consolidated results of operations and cash flows had we been a stand-alone company during the periods presented . actual 36 costs that would have been incurred if we had been a stand-alone company would depend on multiple factors , including organizational structure and strategic decisions made in various areas , including information technology and infrastructure . subsequent to the spinoff , we are performing these functions using internal resources or services provided by third parties , certain of which were provided by the marathon oil companies during a transition period pursuant to a transition services agreement , which terminated june 30 , 2012. see item 8. financial statements and supplementary data – note 7 . executive summary net income attributable to mpc was $ 2.11 billion , or $ 6.64 per diluted share , in 2013 compared to $ 3.39 billion , or $ 9.89 per diluted share , in 2012 . the decrease was primarily due to our refining & marketing segment , which generated income from operations of $ 3.21 billion in 2013 compared to $ 5.10 billion in 2012 . the decrease in refining & marketing segment income from operations was primarily due to narrower crude oil differentials and lower net product price realizations , partially offset by higher refinery throughput and sales volumes . our speedway segment generated income from operations of $ 375 million for 2013 compared to $ 310 million for 2012 . the increase was primarily due to higher gasoline and distillate gross margins and a higher merchandise gross margin , partially offset by higher operating expenses related to an increase in the number of convenience stores . during 2013 , speedway acquired nine convenience stores located in tennessee , western indiana and western pennsylvania , which expanded speedway 's marketing area by two additional states . in 2012 , speedway acquired 97 convenience stores located in indiana , ohio and northern kentucky . these acquisitions support our strategic initiative to increase speedway segment sales and complement our existing network of assets . our pipeline transportation segment generated income from operations of $ 210 million for 2013 compared to $ 216 million for 2012 . the decrease primarily reflects higher operating expenses and depreciation and lower pipeline affiliate income , partially offset by higher transportation revenue . the higher expenses and revenues were primarily attributable to the formation of mplx . on february 1 , 2013 , we acquired from bp the 451,000 barrel per calendar day refinery in texas city , texas , three intrastate natural gas liquid pipelines originating at the refinery , four light product terminals , branded-jobber marketing contract assignments for the supply of approximately 1,200 branded sites , a 1,040 megawatt electric cogeneration facility and a 50 mbpd allocation of space on the colonial pipeline . we refer to these assets as the “ galveston bay refinery and related assets . ” we paid $ 1.49 billion for these assets , which included $ 935 million for inventory . pursuant to the purchase and sale agreement , we may also be required to pay bp a contingent earnout of up to an additional $ 700 million over six years , subject to certain conditions . these assets are part of our refining & marketing and pipeline transportation segments . our financial results and operating statistics for all periods prior to the acquisition do not include amounts for the galveston bay refinery and related assets . see item 8. financial statements and supplementary data – note 5 for additional information on the acquisition of these assets . in 2012 , we completed a $ 2.2 billion ( excluding capitalized interest ) heavy oil upgrading and expansion project at our detroit refinery . this project increased the refinery 's heavy crude oil refining capacity from 20 mbpcd to 100 mbpcd , allowing it to process more heavy , sour crude oils , including canadian bitumen blends , which have historically traded at a significant discount to light sweet crude oil . we also continued to optimize our refineries in 2013 , increasing their combined crude oil refining capacity by 15 mbpcd . on august 1 , 2013 , we acquired from mitsui & co. ( u.s.a. ) , inc. its interests in three ethanol companies for $ 75 million . story_separator_special_tag consumer excise taxes increased $ 554 million in 2013 compared to 2012 , primarily due to an increase in refined product sales volumes related to the galveston bay refinery acquired in february 2013. depreciation and amortization increased $ 225 million in 2013 compared to 2012 , primarily due to the completion of the heavy oil upgrading and expansion project at our detroit , michigan refinery in late 2012 and our acquisition of the galveston bay refinery and related assets in february 2013. other taxes increased $ 70 million in 2013 compared to 2012 , primarily due to increases in personal property taxes of $ 41 million , payroll taxes of $ 21 million and sales and use tax expense of $ 13 million . these increases were attributable to a number of factors including the completion of the heavy oil upgrading and expansion project at our detroit refinery , the acquisition of the galveston bay refinery and related assets and speedway 's acquisition of 97 convenience stores in 2012. net interest and other financial costs increased $ 69 million in 2013 compared to 2012 , primarily reflecting a decrease in capitalized interest in 2013 due to the completion of the detroit refinery heavy oil upgrading and expansion project in late 2012. we capitalized interest of $ 28 million in 2013 compared to $ 101 million in 2012 . provision for income taxes decreased $ 732 million in 2013 compared to 2012 , primarily due to the $ 1.99 billion decrease in income before income taxes in 2013 . the effective tax rate of 34 percent in 2013 is less than the u.s. statutory rate of 35 percent primarily due to certain permanent benefit differences , including the domestic manufacturing deduction , partially offset by state and local tax expense . see item 8. financial statements and supplementary data – note 12 for further details . segment results revenues are summarized by segment in the following table . replace_table_token_24_th 42 refining & marketing segment revenues increased $ 18.20 billion in 2013 from 2012 , primarily due to an increase in refined product sales volumes related to the galveston bay refinery acquired in february 2013 , partially offset by lower refined product selling prices . the table below shows our refining & marketing segment refined product sales volumes and prices . replace_table_token_25_th ( a ) includes intersegment sales . the table below shows the average refined product benchmark prices for our marketing areas . replace_table_token_26_th refining & marketing intersegment sales to our speedway segment were $ 9.29 billion in 2013 compared to $ 8.78 billion in 2012 , with the increase primarily due to higher sales volume , partially offset by lower selling prices . intersegment refined product sales volumes were 2.98 billion gallons in 2013 compared to 2.73 billion gallons in 2012 , with the increased volumes primarily due to an increase in speedway 's gasoline and distillate sales volume . speedway segment revenues increased $ 232 million in 2013 compared to 2012 , primarily due to higher gasoline and distillate sales volumes , partially offset by lower gasoline and distillate selling prices , which averaged $ 3.45 per gallon in 2013 compared to $ 3.54 per gallon in 2012 . the speedway segment also had higher merchandise sales . the increases in gasoline and distillate sales volumes and merchandise sales primarily resulted from the acquisitions of convenience stores in 2013 and 2012 . pipeline transportation segment revenue increased $ 78 million in 2013 compared to 2012 , primarily due to higher average tariffs received on the volumes of crude oil and products shipped , higher crude oil throughput volumes and an increase in storage fees and other revenue . income before income taxes and income from operations by segment are summarized in the following table . replace_table_token_27_th ( a ) included in the pipeline transportation segment for 2013 and 2012 are $ 20 million and $ 4 million of corporate overhead costs attributable to mplx , which were included in items not allocated to segments prior to mplx 's october 31 , 2012 initial public offering . these expenses are not currently allocated to other segments . ( b ) see item 8. financial statements and supplementary data - note 6 . ( c ) see item 8. financial statements and supplementary data - note 22 . ( d ) includes related party net interest and other financial income . 43 the following table presents certain market indicators that we believe are helpful in understanding the results of our refining & marketing segment 's business . replace_table_token_28_th ( a ) all spreads and differentials are measured against prompt lls . ( b ) calculation utilizes usgc 3 % residual fuel oil price as a proxy for chicago 3 % residual fuel oil price . ( c ) blended chicago/usgc crack spread is 38 % / 62 % in 2013 and 52 % / 48 % in 2012 based on mpc 's refining capacity by region in each period . ( d ) lls ( prompt ) - [ delivered cost of sour crude oil : arab light , kuwait , maya , western canadian select and mars ] . refining & marketing segment income from operations decreased $ 1.89 billion in 2013 from 2012 , primarily due to narrower crude oil differentials and lower net product price realizations , partially offset by higher refinery throughput and sales volumes . the sweet/sour crude oil differential narrowed by $ 3.94 per barrel and the lls-wti crude oil differential narrowed by $ 8.19 per barrel in 2013 compared to 2012 , which we estimate had negative impacts on segment income of $ 1.21 billion and $ 998 million , respectively . we estimate the lower net product price realizations had a negative impact on segment income of $ 593 million . total refinery throughputs increased 439 mbpd in 2013 compared to 2012 , primarily due to the galveston bay refinery , which we

