complex arrangements with nonstandard terms and conditions may require significant contract interpretation to determine the appropriate accounting . for equipment sales , revenue recognition may depend on completion of installation based on the type of equipment , level of customer specific customization and other contractual terms . in instances in which the agreement with the customer contains a customer acceptance clause , revenue is deferred until customer acceptance is obtained , provided the customer acceptance clause is considered to be substantive . at the time revenue is recognized , kodak also records reductions to revenue for customer incentive programs . such incentive programs include cash and volume discounts and promotional allowances . for those incentives that require the estimation of sales volumes or redemption rates , such as for volume rebates , kodak uses historical experience and both internal and customer data to estimate the sales incentive at the time revenue is recognized . in the event that the actual results of these items differ from the estimates , adjustments to the sales incentive accruals are recorded . 28 future market conditions and product transitions may require kodak to take actions to increase customer ince ntive offers , possibly resulting in an incremental reduction of revenue at the time the incentive is offered . valuation and useful lives of long-lived assets , including goodwill and intangible assets kodak performs a test for goodwill impairment annually and whenever events or changes in circumstances occur that would more likely than not reduce the fair value of the reporting unit below its carrying amount . goodwill is tested for impairment at a level of reporting referred to as a reporting unit , which is an operating segment or one level below an operating segment ( a component ) if the component constitutes a business for which discrete financial information is available and regularly reviewed by segment management . the print systems segment has two goodwill reporting units : prepress solutions and electrophotographic printing solutions . the micro 3d printing and packaging segment has two goodwill reporting units : packaging and micro 3d printing . the software and solutions segment has two goodwill reporting units : kodak technology solutions and unified workflow solutions . the consumer and film segment has three goodwill reporting units : consumer inkjet solutions , motion picture , industrial chemicals and films and consumer products . the enterprise inkjet systems segment , intellectual property solutions segment and eastman business park segment all have one goodwill reporting unit . goodwill is recorded in the prepress solutions , packaging , united workflow solutions , consumer inkjet solutions and consumer products reporting units . if the fair value of a reporting unit is less than its carrying value , kodak must determine the implied fair value of the goodwill associated with that reporting unit . the implied fair value of goodwill is determined by first allocating the fair value of the reporting unit to all of its assets and liabilities and then computing the excess of the reporting unit 's fair value over the amounts assigned to the assets and liabilities . if the carrying value of goodwill exceeds the implied fair value of goodwill , such excess represents the amount of goodwill impairment charge that must be recognized . determining the fair value of a reporting unit involves the use of significant estimates and assumptions . kodak estimates the fair value of its reporting units using the guideline public company method and discounted cash flow method . to estimate fair value utilizing the guideline public company method , kodak applies valuation multiples , derived from the operating data of publicly-traded benchmark companies , to the same operating data of the reporting units . the valuation multiples are based on earnings before interest , taxes , depreciation and amortization ( “ ebitda ” ) . to estimate fair value utilizing the discounted cash flow method , kodak establishes an estimate of future cash flows for each reporting unit and discounts those estimated future cash flows to present value . kodak performed a quantitative test of impairment for all reporting units for its annual impairment test as of december 31 , 2016. except for consumer inkjet solutions , kodak utilized the discounted cash flow method and guideline public company method for the reporting units with goodwill . for these reporting units , kodak selected equal weighting of the guideline public company method and the discounted cash flow method as the valuation approaches produced comparable ranges of fair value . fair values for the other reporting units were estimated using the discounted cash flow method only . to estimate fair value utilizing the discounted cash flow method , kodak established an estimate of future cash flows for the period ranging from january 1 , 2017 to december 31 , 2021 and discounted the estimated future cash flows to present value . the expected cash flows were derived from earnings forecasts and assumptions regarding growth and margin projections , as applicable . the discount rates are estimated based on an after-tax weighted average cost of capital ( “ wacc ” ) for each reporting unit reflecting the rate of return that would be expected by a market participant . the wacc also takes into consideration a company specific risk premium for each reporting unit reflecting the risk associated with the overall uncertainty of the financial projections . discount rates of 10.1 % to 21.2 % were utilized in the valuation based on kodak 's best estimates of the after-tax weighted-average cost of capital of each reporting unit . a terminal value was included for all reporting units , except for the consumer inkjet solutions reporting unit , at the end of the cash flow projection period to reflect the remaining value that the reporting unit is expected to generate . story_separator_special_tag the division will seek to develop consumer products , both with internal resources and also through partnerships with external companies , which can benefit from the kodak brand as well as enter into agreements for the license of the kodak brand . film and related component manufacturing operations and kodak research laboratories utilize capacity at eastman business park ( “ ebp ” ) , which helps cost absorption at ebp . selling , general and administrative expenses ( “ sg & a ” ) and research and development ( “ r & d ” ) expenses declined a combined $ 36 million ( 14.5 % ) compared with 2015 and $ 100 million ( 28.7 % ) from 2014 to 2015 , as the result of a number of actions including headcount reductions , reduced overhead costs , savings from global benefit changes , facilities consolidations , renegotiations of vendor contracts and the focusing of r & d spending on materials science . lower interest cost on pension plans also impacted operating costs . kodak plans to continue to pursue monetization of its asset base , including selling the prosper business , selling and licensing intellectual property , selling and leasing excess capacity in its properties , and pursuing rights to an earn-out from a previous divestiture . 32 detailed results of operations net revenues from continuing operations by reportable segment replace_table_token_6_th segment operational ebitda and consolidated earnings ( loss ) from continuing operations before income taxes replace_table_token_7_th ( 1 ) red utilities variable interest entity ( interest and depreciation of red are included in the respective lines below ) . ( 2 ) composed of interest cost , expected return on plan assets , amortization of actuarial gains and losses , and curtailments and settlement components of pension and other postretirement benefit expenses . ( 3 ) primarily consists of costs for shared resources allocated to the prosper enterprise inkjet business discontinued operation in the prior year periods which are now included in the results of continuing operations and an estimate of costs for shared resources which would have been allocated to the prosper enterprise inkjet business discontinued operation in the current year period had the business remained in continuing operations . 33 ( 4 ) in the fourth quarter of 2015 , kodak changed the timing of when affected u.s. employees earn their vacation benefits , which reduced kodak 's obligation to employees and the related accrual by $ 17 million as of december 31 , 2015. the reduction in the accrual impacted gross profit by approximately $ 9 million , sg & a by approximately $ 5 million , r & d by approximately $ 2 million , and discontinued operations by $ 1 million . ( 5 ) consulting and other costs are primarily related to professional services provided for corporate strategic initiatives in 2016 and 2015. the costs in 2014 primarily represent the cost of alixpartners filling interim executive positions which are not captured within “ reorganization items , net ” as well as consulting services provided by former executives during transitional periods . ( 6 ) consists of third party costs such as security , maintenance , and utilities required to maintain land and buildings in certain locations not used in any kodak operations . ( 7 ) consists of manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production that are now excluded from the measure of segment profit and loss . ( 8 ) in 2015 a $ 3 million gain was recognized related to assets that were acquired for no monetary consideration as a part of the termination of the relationship with unipixel . the gain was reported in other operating ( income ) expense , net in the consolidated statement of operations . other operating ( income ) expense , net is typically excluded from the segment measure . however , this particular gain was included in the micro 3d printing and packaging segment 's earnings in 2015 . ( 9 ) as reported in the consolidated statement of operations . 34 kodak reduced workers ' compensation reserves by approximately $ 8 million in both 2016 and 2015 , primarily driven by changes in discount rates . the reduction in reserves impacted gross profit by approximately $ 4 million , sg & a by approximately $ 3 million and r & d by approximately $ 1 million in both years . in 2014 , kodak increased workers ' compensation reserves by $ 6 million , which impacted gross profit by approximately $ 3 million , sg & a by approximately $ 2 million and r & d by approximately $ 1 million . results of operations replace_table_token_8_th revenues current year for the year ended december 31 , 2016 , revenues decreased by approximately $ 166 million compared with the same period in 2015. the decline was primarily driven by volume and pricing declines within print systems ( $ 88 million ) . also contributing to the decrease were volume declines in consumer and film ( $ 44 million ) and software and solutions ( $ 24 million ) , as well as unfavorable foreign currency rates ( $ 11 million ) and lower non-recurring intellectual property and brand licensing arrangements ( $ 8 million ) . partially offsetting these declines were volume improvements in micro 3d printing and packaging ( $ 10 million ) . see segment discussions for additional details . prior year for the year ended december 31 , 2015 , revenues decreased by approximately $ 337 million compared with the same period in 2014. the decline in revenue was primarily driven by unfavorable foreign currency rates ( $ 145 million ) and lower non-recurring intellectual property and brand licensing arrangements ( $ 62 million ) . also contributing to the decline were volume declines in consumer and film ( $ 82 million ) , enterprise inkjet systems ( $ 20 million ) and

sources of liquidity available liquidity includes cash balances and the unused portion of the amended and restated credit agreement ( the “ amended credit agreement ” ) . the amended credit agreement had $ 20 million of net availability as of december 31 , 2016. the amount of available liquidity is subject to fluctuations and includes cash balances held by various entities worldwide . at december 31 , 2016 and 2015 , approximately $ 205 million and $ 302 million , respectively , of cash and cash equivalents were held within the u.s. and approximately $ 229 million and $ 245 million , respectively , of cash and cash equivalents were held outside the u.s. cash balances held outside of the u.s. are generally required to support local country operations , may have high tax costs , or other limitations that delay the ability to repatriate , and therefore may not be readily available for transfer to other jurisdictions . additionally , in china , where approximately $ 138 million of cash and cash equivalents were held as of december 31 , 2016 , there are limitations related to net asset balances that impact the ability to make cash available to other jurisdictions in the world . under the terms of the senior secured first lien term credit agreement ( the “ term credit agreement ” ) and the amended credit agreement ( together with the term credit agreement , the “ credit agreements ” ) , the company is permitted to invest up to $ 100 million at any time in subsidiaries and joint ventures that are not party to the loan agreement . kodak had funded $ 25 million to the eligible cash account held with the amended credit agreement and amended credit agreement administrative agents as of december 31 , 2016 , and $ 30 million to the eligible cash account held with the prior asset based revolving credit agreement ( the “ prior credit agreement ” ) and the prior credit agreement administrative agents as of december 31 , 2015 , which is classified as restricted cash in the consolidated statement of financial position , supporting the excess availability amount .


 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 of liquidity available liquidity includes cash balances and the unused portion of the amended and restated credit agreement ( the “ amended credit agreement ” ) . the amended credit agreement had $ 20 million of net availability as of december 31 , 2016. the amount of available liquidity is subject to fluctuations and includes cash balances held by various entities worldwide . at december 31 , 2016 and 2015 , approximately $ 205 million and $ 302 million , respectively , of cash and cash equivalents were held within the u.s. and approximately $ 229 million and $ 245 million , respectively , of cash and cash equivalents were held outside the u.s. cash balances held outside of the u.s. are generally required to support local country operations , may have high tax costs , or other limitations that delay the ability to repatriate , and therefore may not be readily available for transfer to other jurisdictions . additionally , in china , where approximately $ 138 million of cash and cash equivalents were held as of december 31 , 2016 , there are limitations related to net asset balances that impact the ability to make cash available to other jurisdictions in the world . under the terms of the senior secured first lien term credit agreement ( the “ term credit agreement ” ) and the amended credit agreement ( together with the term credit agreement , the “ credit agreements ” ) , the company is permitted to invest up to $ 100 million at any time in subsidiaries and joint ventures that are not party to the loan agreement . kodak had funded $ 25 million to the eligible cash account held with the amended credit agreement and amended credit agreement administrative agents as of december 31 , 2016 , and $ 30 million to the eligible cash account held with the prior asset based revolving credit agreement ( the “ prior credit agreement ” ) and the prior credit agreement administrative agents as of december 31 , 2015 , which is classified as restricted cash in the consolidated statement of financial position , supporting the excess availability amount .
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 Suspicious Activity Report : complex arrangements with nonstandard terms and conditions may require significant contract interpretation to determine the appropriate accounting . for equipment sales , revenue recognition may depend on completion of installation based on the type of equipment , level of customer specific customization and other contractual terms . in instances in which the agreement with the customer contains a customer acceptance clause , revenue is deferred until customer acceptance is obtained , provided the customer acceptance clause is considered to be substantive . at the time revenue is recognized , kodak also records reductions to revenue for customer incentive programs . such incentive programs include cash and volume discounts and promotional allowances . for those incentives that require the estimation of sales volumes or redemption rates , such as for volume rebates , kodak uses historical experience and both internal and customer data to estimate the sales incentive at the time revenue is recognized . in the event that the actual results of these items differ from the estimates , adjustments to the sales incentive accruals are recorded . 28 future market conditions and product transitions may require kodak to take actions to increase customer ince ntive offers , possibly resulting in an incremental reduction of revenue at the time the incentive is offered . valuation and useful lives of long-lived assets , including goodwill and intangible assets kodak performs a test for goodwill impairment annually and whenever events or changes in circumstances occur that would more likely than not reduce the fair value of the reporting unit below its carrying amount . goodwill is tested for impairment at a level of reporting referred to as a reporting unit , which is an operating segment or one level below an operating segment ( a component ) if the component constitutes a business for which discrete financial information is available and regularly reviewed by segment management . the print systems segment has two goodwill reporting units : prepress solutions and electrophotographic printing solutions . the micro 3d printing and packaging segment has two goodwill reporting units : packaging and micro 3d printing . the software and solutions segment has two goodwill reporting units : kodak technology solutions and unified workflow solutions . the consumer and film segment has three goodwill reporting units : consumer inkjet solutions , motion picture , industrial chemicals and films and consumer products . the enterprise inkjet systems segment , intellectual property solutions segment and eastman business park segment all have one goodwill reporting unit . goodwill is recorded in the prepress solutions , packaging , united workflow solutions , consumer inkjet solutions and consumer products reporting units . if the fair value of a reporting unit is less than its carrying value , kodak must determine the implied fair value of the goodwill associated with that reporting unit . the implied fair value of goodwill is determined by first allocating the fair value of the reporting unit to all of its assets and liabilities and then computing the excess of the reporting unit 's fair value over the amounts assigned to the assets and liabilities . if the carrying value of goodwill exceeds the implied fair value of goodwill , such excess represents the amount of goodwill impairment charge that must be recognized . determining the fair value of a reporting unit involves the use of significant estimates and assumptions . kodak estimates the fair value of its reporting units using the guideline public company method and discounted cash flow method . to estimate fair value utilizing the guideline public company method , kodak applies valuation multiples , derived from the operating data of publicly-traded benchmark companies , to the same operating data of the reporting units . the valuation multiples are based on earnings before interest , taxes , depreciation and amortization ( “ ebitda ” ) . to estimate fair value utilizing the discounted cash flow method , kodak establishes an estimate of future cash flows for each reporting unit and discounts those estimated future cash flows to present value . kodak performed a quantitative test of impairment for all reporting units for its annual impairment test as of december 31 , 2016. except for consumer inkjet solutions , kodak utilized the discounted cash flow method and guideline public company method for the reporting units with goodwill . for these reporting units , kodak selected equal weighting of the guideline public company method and the discounted cash flow method as the valuation approaches produced comparable ranges of fair value . fair values for the other reporting units were estimated using the discounted cash flow method only . to estimate fair value utilizing the discounted cash flow method , kodak established an estimate of future cash flows for the period ranging from january 1 , 2017 to december 31 , 2021 and discounted the estimated future cash flows to present value . the expected cash flows were derived from earnings forecasts and assumptions regarding growth and margin projections , as applicable . the discount rates are estimated based on an after-tax weighted average cost of capital ( “ wacc ” ) for each reporting unit reflecting the rate of return that would be expected by a market participant . the wacc also takes into consideration a company specific risk premium for each reporting unit reflecting the risk associated with the overall uncertainty of the financial projections . discount rates of 10.1 % to 21.2 % were utilized in the valuation based on kodak 's best estimates of the after-tax weighted-average cost of capital of each reporting unit . a terminal value was included for all reporting units , except for the consumer inkjet solutions reporting unit , at the end of the cash flow projection period to reflect the remaining value that the reporting unit is expected to generate . story_separator_special_tag the division will seek to develop consumer products , both with internal resources and also through partnerships with external companies , which can benefit from the kodak brand as well as enter into agreements for the license of the kodak brand . film and related component manufacturing operations and kodak research laboratories utilize capacity at eastman business park ( “ ebp ” ) , which helps cost absorption at ebp . selling , general and administrative expenses ( “ sg & a ” ) and research and development ( “ r & d ” ) expenses declined a combined $ 36 million ( 14.5 % ) compared with 2015 and $ 100 million ( 28.7 % ) from 2014 to 2015 , as the result of a number of actions including headcount reductions , reduced overhead costs , savings from global benefit changes , facilities consolidations , renegotiations of vendor contracts and the focusing of r & d spending on materials science . lower interest cost on pension plans also impacted operating costs . kodak plans to continue to pursue monetization of its asset base , including selling the prosper business , selling and licensing intellectual property , selling and leasing excess capacity in its properties , and pursuing rights to an earn-out from a previous divestiture . 32 detailed results of operations net revenues from continuing operations by reportable segment replace_table_token_6_th segment operational ebitda and consolidated earnings ( loss ) from continuing operations before income taxes replace_table_token_7_th ( 1 ) red utilities variable interest entity ( interest and depreciation of red are included in the respective lines below ) . ( 2 ) composed of interest cost , expected return on plan assets , amortization of actuarial gains and losses , and curtailments and settlement components of pension and other postretirement benefit expenses . ( 3 ) primarily consists of costs for shared resources allocated to the prosper enterprise inkjet business discontinued operation in the prior year periods which are now included in the results of continuing operations and an estimate of costs for shared resources which would have been allocated to the prosper enterprise inkjet business discontinued operation in the current year period had the business remained in continuing operations . 33 ( 4 ) in the fourth quarter of 2015 , kodak changed the timing of when affected u.s. employees earn their vacation benefits , which reduced kodak 's obligation to employees and the related accrual by $ 17 million as of december 31 , 2015. the reduction in the accrual impacted gross profit by approximately $ 9 million , sg & a by approximately $ 5 million , r & d by approximately $ 2 million , and discontinued operations by $ 1 million . ( 5 ) consulting and other costs are primarily related to professional services provided for corporate strategic initiatives in 2016 and 2015. the costs in 2014 primarily represent the cost of alixpartners filling interim executive positions which are not captured within “ reorganization items , net ” as well as consulting services provided by former executives during transitional periods . ( 6 ) consists of third party costs such as security , maintenance , and utilities required to maintain land and buildings in certain locations not used in any kodak operations . ( 7 ) consists of manufacturing costs originally planned to be absorbed by silver metal mesh touch screen production that are now excluded from the measure of segment profit and loss . ( 8 ) in 2015 a $ 3 million gain was recognized related to assets that were acquired for no monetary consideration as a part of the termination of the relationship with unipixel . the gain was reported in other operating ( income ) expense , net in the consolidated statement of operations . other operating ( income ) expense , net is typically excluded from the segment measure . however , this particular gain was included in the micro 3d printing and packaging segment 's earnings in 2015 . ( 9 ) as reported in the consolidated statement of operations . 34 kodak reduced workers ' compensation reserves by approximately $ 8 million in both 2016 and 2015 , primarily driven by changes in discount rates . the reduction in reserves impacted gross profit by approximately $ 4 million , sg & a by approximately $ 3 million and r & d by approximately $ 1 million in both years . in 2014 , kodak increased workers ' compensation reserves by $ 6 million , which impacted gross profit by approximately $ 3 million , sg & a by approximately $ 2 million and r & d by approximately $ 1 million . results of operations replace_table_token_8_th revenues current year for the year ended december 31 , 2016 , revenues decreased by approximately $ 166 million compared with the same period in 2015. the decline was primarily driven by volume and pricing declines within print systems ( $ 88 million ) . also contributing to the decrease were volume declines in consumer and film ( $ 44 million ) and software and solutions ( $ 24 million ) , as well as unfavorable foreign currency rates ( $ 11 million ) and lower non-recurring intellectual property and brand licensing arrangements ( $ 8 million ) . partially offsetting these declines were volume improvements in micro 3d printing and packaging ( $ 10 million ) . see segment discussions for additional details . prior year for the year ended december 31 , 2015 , revenues decreased by approximately $ 337 million compared with the same period in 2014. the decline in revenue was primarily driven by unfavorable foreign currency rates ( $ 145 million ) and lower non-recurring intellectual property and brand licensing arrangements ( $ 62 million ) . also contributing to the decline were volume declines in consumer and film ( $ 82 million ) , enterprise inkjet systems ( $ 20 million ) and

