story_separator_special_tag margin : 0pt 0 `` > the company has no off-balance sheet arrangements and does not anticipate entering into any such arrangements in the foreseeable future . impact of inflation the company does not expect inflation to be a significant factor in operation of the business . off-balance sheet arrangements there are no off-balance sheet arrangements between the company and any other entity that have , or are reasonably likely to have , a current or future effect on financial conditions , changes in financial conditions , revenues or expenses , results of operations , liquidity , capital expenditures or capital resources that is material to stockholders . critical accounting policies the methods , estimates and judgments we use in applying our accounting policies have a significant impact on the results we report in our financial statements , which we discuss under the heading “ results of operations ” following this section of our md & a . some of our accounting policies require us to make difficult and subjective judgments , often as a result of the need to make estimates of matters that are inherently uncertain . we set forth below those material accounting policies that we believe are the most critical to an investor 's understanding of our financial results and condition and that require complex management judgment . use of estimates the preparation of consolidated financial statements in conformity with accounting principles generally accepted in the united states ( “ ‘ us gaap ” ) requires management to make estimates and assumptions that affect the reported amounts of assets , liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods . actual results could differ from those estimates . as applicable to the consolidated financial statements , the most significant estimates and assumptions relate to allowances for impairment of goodwill , impairment of intangible assets , fair value of stock-based compensation and fair value calculations related to embedded derivative features of outstanding convertible notes payable and going concern . 13 goodwill and intangible assets goodwill represents the excess cost over the fair value of the assets of an acquired business . goodwill and intangible assets acquired in a business combination accounted for as a purchase and determined to have an indefinite useful life are not amortized but are tested for impairment at least annually . intangible assets with estimable useful lives are amortized over their respective estimated useful lives to their estimated residual values and reviewed periodically for impairment . the company evaluates the possible impairment of goodwill annually as part of its reporting process for the fourth quarter of each fiscal year . the company determines the fair value of each subsidiary the goodwill relates to and compares the fair value to the carrying amount of the subsidiary . to the extent the carrying amount of the subsidiary exceeds the fair value of it , an impairment loss is recorded . impairment of long-lived assets in accordance with asc topic 360 , formerly sfas no . 144 , accounting for the impairment or disposal of long-lived assets , the company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of these assets may not be fully recoverable . the assessment of possible impairment is based on the company 's ability to recover the carrying value of its asset based on estimates of its undiscounted future cash flows . if these estimated future cash flows are less than the carrying value of the asset , an impairment charge is recognized for the difference between the asset 's estimated fair value and its carrying value . derivative liabilities and fair value of financial instruments fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments and measurement of their fair value for accounting purposes . in assessing the convertible debt instruments , management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement . if the instrument is not considered conventional convertible debt under asc 470 , the company will continue its evaluation process of these instruments as derivative financial instruments under asc 815. once determined , derivative liabilities are adjusted to reflect fair value at each reporting period end , with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives . fair value of certain of the company 's financial instruments including cash , accounts receivable , account payable , accrued expenses , notes payables , and other accrued liabilities approximate cost because of their short maturities . the company measures and reports fair value in accordance with asc 820 , “ fair value measurements and disclosure ” defines fair value , establishes a framework for measuring fair value in accordance with generally accepted accounting principles and expands disclosures about fair value investments . fair value , as defined in asc 820 , is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date . the fair value of an asset should reflect its highest and best use by market participants , principal ( or most advantageous ) markets , and an in-use or an in-exchange valuation premise . the fair value of a liability should reflect the risk of nonperformance , which includes , among other things , the company 's credit risk . valuation techniques are generally classified into three categories : the market approach ; the income approach ; and the cost approach . story_separator_special_tag the amendments in this update allow a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the tax cuts and jobs act of 2017. the amendments in this update affect any entity that is required to apply the provisions of topic 220 , income statement—reporting comprehensive income , and has items of other comprehensive income for which the related tax effects are presented in other comprehensive income as required by gaap . the amendments in this update are effective for all organizations for fiscal years beginning after december 15 , 2018 , and interim periods within those fiscal years . early adoption is permitted . organizations should apply the proposed amendments either in the period of adoption or retrospectively to each period ( or periods ) in which the effect of the change in the u.s. federal corporate income tax rate in the tax cuts and jobs act is recognized . on march 9 , 2018 the fasb issued asu 2018-04 , investments—debt securities ( topic 320 ) and regulated operations ( topic 980 ) : amendments to sec paragraphs pursuant to sec staff accounting bulletin no . 117 and sec release no . 33-9273 ( sec update ) . the amendments in this update supersedes various sec paragraphs and adds an sec paragraph pursuant to the issuance of staff accounting bulletin no . 117. this amendment is effective upon issuance . on march 14 , 2018 the fasb issued income taxes ( topic 740 ) : amendments to sec paragraphs pursuant to sec staff accounting bulletin no . 118. this amendment is effective upon issuance . in june 2018 , the fasb issued compensation—stock compensation ( topic 718 ) : improvements to nonemployee share-based payment accounting . the amendments in this update expand the scope of topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees . the amendments in this update are effective for public business entities for fiscal years beginning after december 15 , 2018 , including interim periods within that fiscal year . early adoption is permitted , but no earlier than an entity 's adoption date of topic 606. in july 2018 , the fasb issued asu 2018-11 , leases ( topic 842 ) : targeted improvements . the amendments in this update related to separating components of a contract affect the amendments in update 2016-02 , which are not yet effective but can be early adopted . for entities that have not adopted topic 842 before the issuance of this update , the effective date and transition requirements for the amendments in this update related to separating components of a contract are the same as the effective date and transition requirements in update 2016-02. for entities that have adopted topic 842 before the issuance of this update , the transition and effective date of the amendments related to separating components of a contract in this update are as follows : 1. the practical expedient may be elected either in the first reporting period following the issuance of this update or at the original effective date of topic 842 for that entity . 2. the practical expedient may be applied either retrospectively or prospectively . all entities , including early adopters , that elect the practical expedient related to separating components of a contract in this update must apply the expedient , by class of underlying asset , to all existing lease transactions that qualify for the expedient at the date elected . 16 in august 2018 , the fasb issued asu 2018-13 , fair value measurement ( topic 820 ) —disclosure framework—changes to the disclosure requirements for fair value measurement . the amendments in this update improve the effectiveness of fair value measurement disclosures and modify the disclosure requirements on fair value measurements in topic 820 , fair value measurement , based on the concepts in fasb concepts statement , conceptual framework for financial reporting—chapter 8 : notes to financial statements , including the consideration of costs and benefits . the amendments in this asu are effective for all entities for fiscal years , and interim periods within those fiscal years , beginning after december 15 , 2019. the amendments on changes in unrealized gains and losses , the range and weighted average of significant unobservable inputs used to develop level 3 fair value measurements , and the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented in the initial fiscal year of adoption . all other amendments should be applied retrospectively to all periods presented upon their effective date . early adoption is permitted . in august 2018 , the fasb issued asu 2018-15 , intangibles—goodwill and other—internal-use software ( subtopic 350-40 ) : customer 's accounting for implementation costs incurred in a cloud computing arrangement that is a service contract . the amendments in this update align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software ( and hosting arrangements that include an internal-use software license ) . accordingly , the amendments require an entity ( customer ) in a hosting arrangement that is a service contract to follow the guidance in subtopic 350-40 to determine which implementation costs to capitalize as an asset related to the service contract and which costs to expense . for public business entities , the amendments in this asu are effective for fiscal years beginning after december 15 , 2019 , and interim periods within those fiscal years . for all other entities , the amendments are effective for annual reporting periods beginning after december 15 , 2020 , and interim periods within annual periods beginning after december 15 , 2021. the company is currently evaluating this guidance to determine the impact it may have on its consolidated financial statements . in august 2018 ,

liquidity and capital resources liquidity is the ability of a company to generate funds to support its current and future operations , satisfy its obligations , and otherwise operate on an ongoing basis . significant factors in the management of liquidity are funds generated by operations , levels of accounts receivable and accounts payable and capital expenditures . as of december 31 , 2018 , the company had $ 154,000 of cash , total current assets of $ 4,033,000 and total current liabilities of $ 11,581,000 creating a working capital deficit of $ 7,548 thousand . current assets as of december 31 , 2018 consisted of $ 154,000 of cash , marketable securities in the amount of $ 79,000 , accounts receivable net of allowance of $ 3,673,000 and other current assets of $ 127,000 . 11 as of december 31 , 2017 , the company had $ 93,000 of cash , total current assets of $ 7,935,000 and total current liabilities of $ 14,649,000 creating a working capital deficit of $ 6,714,000. current assets as of december 31 , 2017 consisted of $ 93,000 of cash , accounts receivable net of allowance of $ 7,632,000 and other current assets of $ 210,000 the decrease in our working capital deficit was mainly attributable to the decrease of $ 3,959,000 in our trade account receivables and increase of $ 1,886,000 in our short-term related parties ' payables , which was mitigated by a decrease of $ 2,384,000 in our trade account payables . net cash used in operating activities was $ 517,000 for the year ended december 31 , 2018 , as compared to cash used in operating activities of $ 309,000 for the year ended december 31 , 2017. the company 's primary uses of cash have been for professional support , marketing expenses and working capital purposes .


 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 liquidity is the ability of a company to generate funds to support its current and future operations , satisfy its obligations , and otherwise operate on an ongoing basis . significant factors in the management of liquidity are funds generated by operations , levels of accounts receivable and accounts payable and capital expenditures . as of december 31 , 2018 , the company had $ 154,000 of cash , total current assets of $ 4,033,000 and total current liabilities of $ 11,581,000 creating a working capital deficit of $ 7,548 thousand . current assets as of december 31 , 2018 consisted of $ 154,000 of cash , marketable securities in the amount of $ 79,000 , accounts receivable net of allowance of $ 3,673,000 and other current assets of $ 127,000 . 11 as of december 31 , 2017 , the company had $ 93,000 of cash , total current assets of $ 7,935,000 and total current liabilities of $ 14,649,000 creating a working capital deficit of $ 6,714,000. current assets as of december 31 , 2017 consisted of $ 93,000 of cash , accounts receivable net of allowance of $ 7,632,000 and other current assets of $ 210,000 the decrease in our working capital deficit was mainly attributable to the decrease of $ 3,959,000 in our trade account receivables and increase of $ 1,886,000 in our short-term related parties ' payables , which was mitigated by a decrease of $ 2,384,000 in our trade account payables . net cash used in operating activities was $ 517,000 for the year ended december 31 , 2018 , as compared to cash used in operating activities of $ 309,000 for the year ended december 31 , 2017. the company 's primary uses of cash have been for professional support , marketing expenses and working capital purposes .
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 Suspicious Activity Report : story_separator_special_tag margin : 0pt 0 `` > the company has no off-balance sheet arrangements and does not anticipate entering into any such arrangements in the foreseeable future . impact of inflation the company does not expect inflation to be a significant factor in operation of the business . off-balance sheet arrangements there are no off-balance sheet arrangements between the company and any other entity that have , or are reasonably likely to have , a current or future effect on financial conditions , changes in financial conditions , revenues or expenses , results of operations , liquidity , capital expenditures or capital resources that is material to stockholders . critical accounting policies the methods , estimates and judgments we use in applying our accounting policies have a significant impact on the results we report in our financial statements , which we discuss under the heading “ results of operations ” following this section of our md & a . some of our accounting policies require us to make difficult and subjective judgments , often as a result of the need to make estimates of matters that are inherently uncertain . we set forth below those material accounting policies that we believe are the most critical to an investor 's understanding of our financial results and condition and that require complex management judgment . use of estimates the preparation of consolidated financial statements in conformity with accounting principles generally accepted in the united states ( “ ‘ us gaap ” ) requires management to make estimates and assumptions that affect the reported amounts of assets , liabilities and disclosure of contingent assets and liabilities as of the date of the consolidated financial statements and the reported amounts of revenues and expenses during the reporting periods . actual results could differ from those estimates . as applicable to the consolidated financial statements , the most significant estimates and assumptions relate to allowances for impairment of goodwill , impairment of intangible assets , fair value of stock-based compensation and fair value calculations related to embedded derivative features of outstanding convertible notes payable and going concern . 13 goodwill and intangible assets goodwill represents the excess cost over the fair value of the assets of an acquired business . goodwill and intangible assets acquired in a business combination accounted for as a purchase and determined to have an indefinite useful life are not amortized but are tested for impairment at least annually . intangible assets with estimable useful lives are amortized over their respective estimated useful lives to their estimated residual values and reviewed periodically for impairment . the company evaluates the possible impairment of goodwill annually as part of its reporting process for the fourth quarter of each fiscal year . the company determines the fair value of each subsidiary the goodwill relates to and compares the fair value to the carrying amount of the subsidiary . to the extent the carrying amount of the subsidiary exceeds the fair value of it , an impairment loss is recorded . impairment of long-lived assets in accordance with asc topic 360 , formerly sfas no . 144 , accounting for the impairment or disposal of long-lived assets , the company reviews its long-lived assets for impairment whenever events or changes in circumstances indicate that the carrying amount of these assets may not be fully recoverable . the assessment of possible impairment is based on the company 's ability to recover the carrying value of its asset based on estimates of its undiscounted future cash flows . if these estimated future cash flows are less than the carrying value of the asset , an impairment charge is recognized for the difference between the asset 's estimated fair value and its carrying value . derivative liabilities and fair value of financial instruments fair value accounting requires bifurcation of embedded derivative instruments such as conversion features in convertible debt or equity instruments and measurement of their fair value for accounting purposes . in assessing the convertible debt instruments , management determines if the convertible debt host instrument is conventional convertible debt and further if there is a beneficial conversion feature requiring measurement . if the instrument is not considered conventional convertible debt under asc 470 , the company will continue its evaluation process of these instruments as derivative financial instruments under asc 815. once determined , derivative liabilities are adjusted to reflect fair value at each reporting period end , with any increase or decrease in the fair value being recorded in results of operations as an adjustment to fair value of derivatives . fair value of certain of the company 's financial instruments including cash , accounts receivable , account payable , accrued expenses , notes payables , and other accrued liabilities approximate cost because of their short maturities . the company measures and reports fair value in accordance with asc 820 , “ fair value measurements and disclosure ” defines fair value , establishes a framework for measuring fair value in accordance with generally accepted accounting principles and expands disclosures about fair value investments . fair value , as defined in asc 820 , is the price that would be received to sell an asset or paid to transfer a liability in an orderly transaction between market participants at the measurement date . the fair value of an asset should reflect its highest and best use by market participants , principal ( or most advantageous ) markets , and an in-use or an in-exchange valuation premise . the fair value of a liability should reflect the risk of nonperformance , which includes , among other things , the company 's credit risk . valuation techniques are generally classified into three categories : the market approach ; the income approach ; and the cost approach . story_separator_special_tag the amendments in this update allow a reclassification from accumulated other comprehensive income to retained earnings for stranded tax effects resulting from the tax cuts and jobs act of 2017. the amendments in this update affect any entity that is required to apply the provisions of topic 220 , income statement—reporting comprehensive income , and has items of other comprehensive income for which the related tax effects are presented in other comprehensive income as required by gaap . the amendments in this update are effective for all organizations for fiscal years beginning after december 15 , 2018 , and interim periods within those fiscal years . early adoption is permitted . organizations should apply the proposed amendments either in the period of adoption or retrospectively to each period ( or periods ) in which the effect of the change in the u.s. federal corporate income tax rate in the tax cuts and jobs act is recognized . on march 9 , 2018 the fasb issued asu 2018-04 , investments—debt securities ( topic 320 ) and regulated operations ( topic 980 ) : amendments to sec paragraphs pursuant to sec staff accounting bulletin no . 117 and sec release no . 33-9273 ( sec update ) . the amendments in this update supersedes various sec paragraphs and adds an sec paragraph pursuant to the issuance of staff accounting bulletin no . 117. this amendment is effective upon issuance . on march 14 , 2018 the fasb issued income taxes ( topic 740 ) : amendments to sec paragraphs pursuant to sec staff accounting bulletin no . 118. this amendment is effective upon issuance . in june 2018 , the fasb issued compensation—stock compensation ( topic 718 ) : improvements to nonemployee share-based payment accounting . the amendments in this update expand the scope of topic 718 to include share-based payment transactions for acquiring goods and services from nonemployees . the amendments in this update are effective for public business entities for fiscal years beginning after december 15 , 2018 , including interim periods within that fiscal year . early adoption is permitted , but no earlier than an entity 's adoption date of topic 606. in july 2018 , the fasb issued asu 2018-11 , leases ( topic 842 ) : targeted improvements . the amendments in this update related to separating components of a contract affect the amendments in update 2016-02 , which are not yet effective but can be early adopted . for entities that have not adopted topic 842 before the issuance of this update , the effective date and transition requirements for the amendments in this update related to separating components of a contract are the same as the effective date and transition requirements in update 2016-02. for entities that have adopted topic 842 before the issuance of this update , the transition and effective date of the amendments related to separating components of a contract in this update are as follows : 1. the practical expedient may be elected either in the first reporting period following the issuance of this update or at the original effective date of topic 842 for that entity . 2. the practical expedient may be applied either retrospectively or prospectively . all entities , including early adopters , that elect the practical expedient related to separating components of a contract in this update must apply the expedient , by class of underlying asset , to all existing lease transactions that qualify for the expedient at the date elected . 16 in august 2018 , the fasb issued asu 2018-13 , fair value measurement ( topic 820 ) —disclosure framework—changes to the disclosure requirements for fair value measurement . the amendments in this update improve the effectiveness of fair value measurement disclosures and modify the disclosure requirements on fair value measurements in topic 820 , fair value measurement , based on the concepts in fasb concepts statement , conceptual framework for financial reporting—chapter 8 : notes to financial statements , including the consideration of costs and benefits . the amendments in this asu are effective for all entities for fiscal years , and interim periods within those fiscal years , beginning after december 15 , 2019. the amendments on changes in unrealized gains and losses , the range and weighted average of significant unobservable inputs used to develop level 3 fair value measurements , and the narrative description of measurement uncertainty should be applied prospectively for only the most recent interim or annual period presented in the initial fiscal year of adoption . all other amendments should be applied retrospectively to all periods presented upon their effective date . early adoption is permitted . in august 2018 , the fasb issued asu 2018-15 , intangibles—goodwill and other—internal-use software ( subtopic 350-40 ) : customer 's accounting for implementation costs incurred in a cloud computing arrangement that is a service contract . the amendments in this update align the requirements for capitalizing implementation costs incurred in a hosting arrangement that is a service contract with the requirements for capitalizing implementation costs incurred to develop or obtain internal-use software ( and hosting arrangements that include an internal-use software license ) . accordingly , the amendments require an entity ( customer ) in a hosting arrangement that is a service contract to follow the guidance in subtopic 350-40 to determine which implementation costs to capitalize as an asset related to the service contract and which costs to expense . for public business entities , the amendments in this asu are effective for fiscal years beginning after december 15 , 2019 , and interim periods within those fiscal years . for all other entities , the amendments are effective for annual reporting periods beginning after december 15 , 2020 , and interim periods within annual periods beginning after december 15 , 2021. the company is currently evaluating this guidance to determine the impact it may have on its consolidated financial statements . in august 2018 ,

