we expect to drive continued earnings growth through ongoing revenue growth coupled with margin expansion , which we expect to achieve through efficiencies in our implementation and operational processes and by leveraging r & d investments and controlling general and administrative expenses . we are also focused on continuing to deliver strong levels of cash flow , which we expect to do by continuing to grow earnings and prudently managing capital expenditures . siemens health services on february 2 , 2015 , we acquired substantially all of the assets , and assumed certain liabilities of siemens ag 's health information technology business unit , siemens health services , as further described in note ( 2 ) of the notes to consolidated financial statements . the acquired business ( now referred to as `` cerner health services `` ) offers a portfolio of enterprise-level clinical and financial health care information technology solutions , as well as departmental , connectivity , population health , and care coordination solutions globally . solutions are offered on the soarian , invision , and i.s.h.med platforms , among others . cerner health services also offers a range of complementary services including support , hosting , managed services , implementation services , and strategic consulting . we believe the acquisition enhances our organic growth opportunities as it provides us a larger base into which we can sell our combined portfolio of solutions and services . the acquisition also augments our non-u.s. footprint and growth opportunities , increases our scale for r & d investment , and adds over 5,000 highly-skilled associates that will enhance our capabilities . 25 the addition of this business has a significant impact on the comparability of our 2015 consolidated financial statements in relation to the comparative periods presented herein . results overview the company delivered strong levels of bookings , revenues , earnings and operating cash flows in 2015 . new business bookings revenue in 2015 , which reflects the value of executed contracts for software , hardware , professional services and managed services , was $ 5.4 billion , which is an increase of 28 % compared to $ 4.3 billion in 2014 . revenues for 2015 increased 30 % to $ 4.4 billion compared to $ 3.4 billion in 2014 . our fiscal year 2015 revenues include approximately $ 930 million attributable to the acquired cerner health services business . the remaining year-over-year increase in revenue reflects ongoing demand for cerner 's core solutions and services driven by our clients ' needs to keep up with regulatory requirements ; contributions from cerner itworks and revenue cycle solutions and services ; and attaining new clients . our 2015 net earnings were $ 539 million compared to $ 525 million in 2014 . diluted earnings per share were $ 1.54 in 2015 compared to $ 1.50 in 2014 . disclosure of the earnings contribution from the cerner health services business is not practicable , as we have already integrated operations in many areas . the overall increase in net earnings and diluted earnings per share was primarily a result of increased revenues , partially offset by elevated operating expenses , which included costs associated with the acquisition and integration of the cerner health services business , and our voluntary separation plan , as discussed further below . the 2015 and 2014 net earnings and diluted earnings per share reflect the impact of stock-based compensation expense . the effect of these expenses reduced the 2015 net earnings and diluted earnings per share by $ 51 million and $ 0.15 , respectively , and the 2014 net earnings and diluted earnings per share by $ 41 million and $ 0.12 , respectively . the 2015 net earnings and diluted earnings per share also reflect the impact of amortization of acquisition-related intangibles and acquisition costs and related adjustments , both associated with our acquisition and integration of the cerner health services business , as well as costs related to the voluntary separation plan , as further described in note ( 1 ) of the notes to consolidated financial statements . amortization of acquisition-related intangibles related to the cerner health services business reduced 2015 net earnings and diluted earnings per share by $ 54 million and $ 0.15 , respectively . acquisition costs and related adjustments related to the cerner health services business reduced 2015 net earnings and diluted earnings per share by $ 31 million and $ 0.09 , respectively . costs related to the voluntary separation plan reduced net earnings and diluted earnings per share by $ 31 million and $ 0.09 , respectively . the 2014 net earnings and diluted earnings per share also reflect the impact of acquisition costs and related adjustments associated with our acquisition of the cerner health services business , which reduced net earnings and diluted earnings per share by $ 10 million and $ 0.03 , respectively . we had cash collections of receivables of $ 4.4 billion in 2015 compared to $ 3.5 billion in 2014 . days sales outstanding was 80 days for the 2015 fourth quarter compared to 85 days for the 2015 third quarter and 66 days for the 2014 fourth quarter . operating cash flows for 2015 were strong at $ 948 million compared to $ 847 million in 2014 . health care information technology market outlook we have provided an assessment of the health care information technology market under “ health care and health care it industry ” in part i , item 1 `` business , `` which is incorporated herein by reference . 26 results of operations fiscal year 2015 compared to fiscal year 2014 replace_table_token_4_th revenues & backlog revenues increased 30 % to $ 4.4 billion in 2015 , as compared to $ 3.4 billion in 2014 . story_separator_special_tag we have no off balance sheet arrangements as defined in regulation s-k. the effects of inflation on our business during 2015 , 2014 and 2013 were not significant . recent accounting pronouncements refer to note ( 1 ) of the notes to consolidated financial statements for information regarding recently issued accounting pronouncements . critical accounting policies we believe that there are several accounting policies that are critical to understanding our historical and future performance , as these policies affect the reported amount of revenue and other significant areas involving our judgments and estimates . these significant accounting policies relate to revenue recognition , software development , potential impairments of goodwill , and income taxes . these accounting policies and our procedures related to these accounting policies are described in detail below and under specific areas within this md & a . in addition , note ( 1 ) to the consolidated financial statements expands upon discussion of our accounting policies . revenue recognition we recognize revenue within our multiple element arrangements , including software and software-related services , using the residual method . key factors in our revenue recognition model are our assessments that implementation services are not essential to the functionality of our software , we can establish vendor specific objective evidence ( vsoe ) of fair value for any undelivered elements , and the length of time it takes for us to achieve the delivery and implementation milestones for our licensed software . if our business model were to change such that implementation services are deemed to be essential to the functionality of our software , the period of time over which our licensed software revenue would be recognized would lengthen . if vsoe of fair value can not be established for both the implementation services and the support services , the entire arrangement fee is recognized ratably over the period during which the implementation services are expected to be performed or the support period , whichever is longer , beginning with delivery of the software , provided that all other revenue recognition criteria are met . we also recognize revenue for certain projects in which services are deemed essential to the functionality of the software using the percentage of completion method . our revenue recognition is dependent upon our ability to reliably estimate the direct labor hours to complete a project which generally can span several years . we utilize our historical project experience and detailed planning process as a basis for our future estimates to complete current projects . significant delays in completion of the projects , unforeseen cost increases or penalties could result in significant reductions to revenue and margins on these contracts . the actual project results can be significantly different from the estimated results . when adjustments are identified 36 near or at the end of a project , the full impact of the change in estimate is recognized in that period . this can result in a material impact on our results for a single reporting period . software development costs costs incurred internally in creating computer software solutions and enhancements to those solutions are expensed until completion of a detailed program design , which is when we determine that technological feasibility has been established . thereafter , all software development costs are capitalized until such time as the software solutions and enhancements are available for general release , and the capitalized costs subsequently are reported at the lower of amortized cost or net realizable value . net realizable value is computed as the estimated gross future revenues from each software solution less the amount of estimated future costs of completing and disposing of that product . because the development of projected net future revenues related to our software solutions used in our net realizable value computation is based on estimates , a significant reduction in our future revenues could impact the recovery of our capitalized software development costs . if we missed our estimates of net future revenues by 10 % , the amount of our capitalized software development costs would not be impaired . capitalized costs are amortized based on current and expected net future revenue for each software solution with minimum annual amortization equal to the straight-line amortization over the estimated economic life of the software solution . we are amortizing capitalized costs over five years . the five-year period over which capitalized software development costs are amortized is an estimate based upon our forecast of a reasonable useful life for the capitalized costs . historically , use of our software programs by our clients has exceeded five years and is capable of being used a decade or more . we expect that major software information systems companies , large information technology consulting service providers and systems integrators and others specializing in the health care industry may offer competitive products or services . the pace of change in the hcit market is rapid and there are frequent new product introductions , product enhancements and evolving industry standards and requirements . as a result , the capitalized software solutions may become less valuable or obsolete and could be subject to impairment . goodwill goodwill is not amortized but is evaluated for impairment annually or whenever there is an impairment indicator . all goodwill is assigned to a reporting unit , where it is subject to an annual impairment assessment . we assess goodwill for impairment in the second quarter of each fiscal year and evaluate impairment indicators at each quarter end . we assessed our goodwill for impairment as of the second quarters of 2015 and 2014 and concluded that goodwill was not impaired . the assessments consisted of a qualitative analysis in accordance with accounting standards update 2011-08 , testing for goodwill impairment . a key consideration in conducting those analyses was the significant growth in both the revenues and operating earnings of our reporting units since our last quantitative assessment . our last quantitative assessment was performed in

liquidity and capital resources our liquidity is influenced by many factors , including the amount and timing of our revenues , our cash collections from our clients and the amount we invest in software development , acquisitions and capital expenditures . our principal sources of liquidity are our cash , cash equivalents , which primarily consist of money market funds and time deposits with original maturities of less than 90 days , and short-term investments . at the end of 2015 , we had cash and cash equivalents of $ 402 million and short-term investments of $ 111 million , as compared to cash and cash equivalents of $ 635 million and short-term investments of $ 786 million at the end of 2014 . we utilized a large amount of cash and investments to fund the acquisition of the cerner health services business in february 2015. the non-u.s. subsidiaries for which we have elected to indefinitely reinvest earnings outside the u.s. held approximately 35 % of our aggregate cash , cash equivalents and short-term investments at january 2 , 2016 . as part of our current business strategy , we plan to indefinitely reinvest the earnings of these foreign operations ; however , should the earnings of these foreign operations be repatriated , we would accrue and pay tax on such earnings , which may be material . we maintain a $ 100 million multi-year revolving credit facility , which expires in october 2020. the facility provides an unsecured revolving line of credit for working capital purposes , which includes a letter of credit facility . we have the ability to increase the maximum capacity to $ 200 million at any time during the facility 's term , subject to lender participation . as of the end of 2015 , we had no outstanding borrowings under this facility ; however , we had $ 16 million of outstanding letters of credit , which reduced our available borrowing capacity to $ 84 million . refer to note ( 9 ) of the notes to consolidated financial statements for additional information regarding our credit facility .


 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 our liquidity is influenced by many factors , including the amount and timing of our revenues , our cash collections from our clients and the amount we invest in software development , acquisitions and capital expenditures . our principal sources of liquidity are our cash , cash equivalents , which primarily consist of money market funds and time deposits with original maturities of less than 90 days , and short-term investments . at the end of 2015 , we had cash and cash equivalents of $ 402 million and short-term investments of $ 111 million , as compared to cash and cash equivalents of $ 635 million and short-term investments of $ 786 million at the end of 2014 . we utilized a large amount of cash and investments to fund the acquisition of the cerner health services business in february 2015. the non-u.s. subsidiaries for which we have elected to indefinitely reinvest earnings outside the u.s. held approximately 35 % of our aggregate cash , cash equivalents and short-term investments at january 2 , 2016 . as part of our current business strategy , we plan to indefinitely reinvest the earnings of these foreign operations ; however , should the earnings of these foreign operations be repatriated , we would accrue and pay tax on such earnings , which may be material . we maintain a $ 100 million multi-year revolving credit facility , which expires in october 2020. the facility provides an unsecured revolving line of credit for working capital purposes , which includes a letter of credit facility . we have the ability to increase the maximum capacity to $ 200 million at any time during the facility 's term , subject to lender participation . as of the end of 2015 , we had no outstanding borrowings under this facility ; however , we had $ 16 million of outstanding letters of credit , which reduced our available borrowing capacity to $ 84 million . refer to note ( 9 ) of the notes to consolidated financial statements for additional information regarding our credit facility .
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 Suspicious Activity Report : we expect to drive continued earnings growth through ongoing revenue growth coupled with margin expansion , which we expect to achieve through efficiencies in our implementation and operational processes and by leveraging r & d investments and controlling general and administrative expenses . we are also focused on continuing to deliver strong levels of cash flow , which we expect to do by continuing to grow earnings and prudently managing capital expenditures . siemens health services on february 2 , 2015 , we acquired substantially all of the assets , and assumed certain liabilities of siemens ag 's health information technology business unit , siemens health services , as further described in note ( 2 ) of the notes to consolidated financial statements . the acquired business ( now referred to as `` cerner health services `` ) offers a portfolio of enterprise-level clinical and financial health care information technology solutions , as well as departmental , connectivity , population health , and care coordination solutions globally . solutions are offered on the soarian , invision , and i.s.h.med platforms , among others . cerner health services also offers a range of complementary services including support , hosting , managed services , implementation services , and strategic consulting . we believe the acquisition enhances our organic growth opportunities as it provides us a larger base into which we can sell our combined portfolio of solutions and services . the acquisition also augments our non-u.s. footprint and growth opportunities , increases our scale for r & d investment , and adds over 5,000 highly-skilled associates that will enhance our capabilities . 25 the addition of this business has a significant impact on the comparability of our 2015 consolidated financial statements in relation to the comparative periods presented herein . results overview the company delivered strong levels of bookings , revenues , earnings and operating cash flows in 2015 . new business bookings revenue in 2015 , which reflects the value of executed contracts for software , hardware , professional services and managed services , was $ 5.4 billion , which is an increase of 28 % compared to $ 4.3 billion in 2014 . revenues for 2015 increased 30 % to $ 4.4 billion compared to $ 3.4 billion in 2014 . our fiscal year 2015 revenues include approximately $ 930 million attributable to the acquired cerner health services business . the remaining year-over-year increase in revenue reflects ongoing demand for cerner 's core solutions and services driven by our clients ' needs to keep up with regulatory requirements ; contributions from cerner itworks and revenue cycle solutions and services ; and attaining new clients . our 2015 net earnings were $ 539 million compared to $ 525 million in 2014 . diluted earnings per share were $ 1.54 in 2015 compared to $ 1.50 in 2014 . disclosure of the earnings contribution from the cerner health services business is not practicable , as we have already integrated operations in many areas . the overall increase in net earnings and diluted earnings per share was primarily a result of increased revenues , partially offset by elevated operating expenses , which included costs associated with the acquisition and integration of the cerner health services business , and our voluntary separation plan , as discussed further below . the 2015 and 2014 net earnings and diluted earnings per share reflect the impact of stock-based compensation expense . the effect of these expenses reduced the 2015 net earnings and diluted earnings per share by $ 51 million and $ 0.15 , respectively , and the 2014 net earnings and diluted earnings per share by $ 41 million and $ 0.12 , respectively . the 2015 net earnings and diluted earnings per share also reflect the impact of amortization of acquisition-related intangibles and acquisition costs and related adjustments , both associated with our acquisition and integration of the cerner health services business , as well as costs related to the voluntary separation plan , as further described in note ( 1 ) of the notes to consolidated financial statements . amortization of acquisition-related intangibles related to the cerner health services business reduced 2015 net earnings and diluted earnings per share by $ 54 million and $ 0.15 , respectively . acquisition costs and related adjustments related to the cerner health services business reduced 2015 net earnings and diluted earnings per share by $ 31 million and $ 0.09 , respectively . costs related to the voluntary separation plan reduced net earnings and diluted earnings per share by $ 31 million and $ 0.09 , respectively . the 2014 net earnings and diluted earnings per share also reflect the impact of acquisition costs and related adjustments associated with our acquisition of the cerner health services business , which reduced net earnings and diluted earnings per share by $ 10 million and $ 0.03 , respectively . we had cash collections of receivables of $ 4.4 billion in 2015 compared to $ 3.5 billion in 2014 . days sales outstanding was 80 days for the 2015 fourth quarter compared to 85 days for the 2015 third quarter and 66 days for the 2014 fourth quarter . operating cash flows for 2015 were strong at $ 948 million compared to $ 847 million in 2014 . health care information technology market outlook we have provided an assessment of the health care information technology market under “ health care and health care it industry ” in part i , item 1 `` business , `` which is incorporated herein by reference . 26 results of operations fiscal year 2015 compared to fiscal year 2014 replace_table_token_4_th revenues & backlog revenues increased 30 % to $ 4.4 billion in 2015 , as compared to $ 3.4 billion in 2014 . story_separator_special_tag we have no off balance sheet arrangements as defined in regulation s-k. the effects of inflation on our business during 2015 , 2014 and 2013 were not significant . recent accounting pronouncements refer to note ( 1 ) of the notes to consolidated financial statements for information regarding recently issued accounting pronouncements . critical accounting policies we believe that there are several accounting policies that are critical to understanding our historical and future performance , as these policies affect the reported amount of revenue and other significant areas involving our judgments and estimates . these significant accounting policies relate to revenue recognition , software development , potential impairments of goodwill , and income taxes . these accounting policies and our procedures related to these accounting policies are described in detail below and under specific areas within this md & a . in addition , note ( 1 ) to the consolidated financial statements expands upon discussion of our accounting policies . revenue recognition we recognize revenue within our multiple element arrangements , including software and software-related services , using the residual method . key factors in our revenue recognition model are our assessments that implementation services are not essential to the functionality of our software , we can establish vendor specific objective evidence ( vsoe ) of fair value for any undelivered elements , and the length of time it takes for us to achieve the delivery and implementation milestones for our licensed software . if our business model were to change such that implementation services are deemed to be essential to the functionality of our software , the period of time over which our licensed software revenue would be recognized would lengthen . if vsoe of fair value can not be established for both the implementation services and the support services , the entire arrangement fee is recognized ratably over the period during which the implementation services are expected to be performed or the support period , whichever is longer , beginning with delivery of the software , provided that all other revenue recognition criteria are met . we also recognize revenue for certain projects in which services are deemed essential to the functionality of the software using the percentage of completion method . our revenue recognition is dependent upon our ability to reliably estimate the direct labor hours to complete a project which generally can span several years . we utilize our historical project experience and detailed planning process as a basis for our future estimates to complete current projects . significant delays in completion of the projects , unforeseen cost increases or penalties could result in significant reductions to revenue and margins on these contracts . the actual project results can be significantly different from the estimated results . when adjustments are identified 36 near or at the end of a project , the full impact of the change in estimate is recognized in that period . this can result in a material impact on our results for a single reporting period . software development costs costs incurred internally in creating computer software solutions and enhancements to those solutions are expensed until completion of a detailed program design , which is when we determine that technological feasibility has been established . thereafter , all software development costs are capitalized until such time as the software solutions and enhancements are available for general release , and the capitalized costs subsequently are reported at the lower of amortized cost or net realizable value . net realizable value is computed as the estimated gross future revenues from each software solution less the amount of estimated future costs of completing and disposing of that product . because the development of projected net future revenues related to our software solutions used in our net realizable value computation is based on estimates , a significant reduction in our future revenues could impact the recovery of our capitalized software development costs . if we missed our estimates of net future revenues by 10 % , the amount of our capitalized software development costs would not be impaired . capitalized costs are amortized based on current and expected net future revenue for each software solution with minimum annual amortization equal to the straight-line amortization over the estimated economic life of the software solution . we are amortizing capitalized costs over five years . the five-year period over which capitalized software development costs are amortized is an estimate based upon our forecast of a reasonable useful life for the capitalized costs . historically , use of our software programs by our clients has exceeded five years and is capable of being used a decade or more . we expect that major software information systems companies , large information technology consulting service providers and systems integrators and others specializing in the health care industry may offer competitive products or services . the pace of change in the hcit market is rapid and there are frequent new product introductions , product enhancements and evolving industry standards and requirements . as a result , the capitalized software solutions may become less valuable or obsolete and could be subject to impairment . goodwill goodwill is not amortized but is evaluated for impairment annually or whenever there is an impairment indicator . all goodwill is assigned to a reporting unit , where it is subject to an annual impairment assessment . we assess goodwill for impairment in the second quarter of each fiscal year and evaluate impairment indicators at each quarter end . we assessed our goodwill for impairment as of the second quarters of 2015 and 2014 and concluded that goodwill was not impaired . the assessments consisted of a qualitative analysis in accordance with accounting standards update 2011-08 , testing for goodwill impairment . a key consideration in conducting those analyses was the significant growth in both the revenues and operating earnings of our reporting units since our last quantitative assessment . our last quantitative assessment was performed in

