the transport of ammonia ; the dependence of the nitrogen fertilizer business on a few third-party suppliers , including providers of transportation services and equipment ; new regulations concerning the transportation of hazardous chemicals , risks of terrorism and the security of chemical manufacturing facilities ; the risk of security breaches ; the petroleum business ' and the nitrogen fertilizer business ' dependence on significant customers ; the potential loss of the nitrogen fertilizer business ' transportation cost advantage over its competitors ; the potential inability to successfully implement our business strategies , including the completion of significant capital programs ; our ability to continue to license the technology used in the petroleum business and nitrogen fertilizer business operations ; our petroleum business ' ability to purchase rins on a timely and cost effective basis ; our petroleum business ' continued ability to secure environmental and other governmental permits necessary for the operation of its business ; existing and proposed environmental laws and regulations , including those relating to climate change , alternative energy or fuel sources , and existing and future regulations related to the end-use and application of fertilizers ; refinery and nitrogen fertilizer facilities ' operating hazards and interruptions , including unscheduled maintenance or downtime , and the availability of adequate insurance coverage ; instability and volatility in the capital and credit markets ; and potential exposure to underfunded pension obligations of affiliates as a member of the controlled group of mr. icahn . all forward-looking statements contained in this report only speak as of the date of this report . we undertake no obligation to publicly update or revise any forward-looking statements to reflect events or circumstances that occur after the date of this report , or to reflect the occurrence of unanticipated events , except to the extent required by law . 58 overview and executive summary we are a diversified holding company primarily engaged in the petroleum refining and nitrogen fertilizer manufacturing industries through our holdings in the refining partnership and the nitrogen fertilizer partnership . the refining partnership is an independent petroleum refiner and marketer of high value transportation fuels . the nitrogen fertilizer partnership produces nitrogen fertilizers in the form of uan and ammonia . we own the general partner and approximately 66 % and 34 % , respectively , of the outstanding common units representing limited partner interests in each of the refining partnership and the nitrogen fertilizer partnership . we operate under two business segments : petroleum and nitrogen fertilizer . for the fiscal years ended december 31 , 2017 , 2016 and 2015 , we generated consolidated net sales of $ 6.0 billion , $ 4.8 billion and $ 5.4 billion , respectively , and operating income of $ 177.8 million , $ 90.9 million and $ 421.6 million , respectively . the petroleum business generated net sales of $ 5.7 billion , $ 4.4 billion and $ 5.2 billion , and the nitrogen fertilizer business generated net sales of $ 330.8 million , $ 356.3 million and $ 289.2 million , in each case , for the years ended december 31 , 2017 , 2016 and 2015 , respectively . the petroleum business generated operating income of $ 203.8 million , $ 77.8 million and $ 361.7 million for the years ended december 31 , 2017 , 2016 and 2015 , respectively . the nitrogen fertilizer business generated operating ( loss ) income of $ ( 9.2 ) million , $ 26.8 million and $ 68.7 million for the years ended december 31 , 2017 , 2016 and 2015 , respectively . refer to part i , item 1 , business , of this report for a detailed discussion of our business and the petroleum and nitrogen fertilizer segments . east dubuque merger on april 1 , 2016 , the nitrogen fertilizer partnership completed the east dubuque merger as contemplated by the merger agreement , whereby the nitrogen fertilizer partnership acquired cvr nitrogen and cvr nitrogen gp . pursuant to the east dubuque merger , the nitrogen fertilizer partnership acquired the east dubuque facility . the primary reasons for the east dubuque merger were to expand the nitrogen fertilizer partnership 's geographical footprint , diversify its raw material feedstocks , widen its customer reach and increase its potential for cash-flow generation . in accordance with accounting principles generally accepted in the united states of america ( `` gaap `` ) and in accordance with the financial accounting standards board 's accounting standards codification topic 805 - business combinations , the nitrogen fertilizer partnership accounted for the east dubuque merger as an acquisition of a business with the nitrogen fertilizer partnership as the acquirer . immediately following the closing of the east dubuque merger and as of december 31 , 2017 , public security holders held approximately 66 % of total nitrogen fertilizer partnership common units , and crllc held approximately 34 % of total nitrogen fertilizer partnership common units in addition to owning 100 % of the nitrogen fertilizer partnership 's general partner . refer to part ii , item 8 , note 3 ( `` acquisition `` ) of this report for further discussion of the east dubuque merger . refining partnership initial public offering on january 23 , 2013 , the refining partnership completed the refining partnership ipo . the refining partnership sold 24,000,000 common units at a price of $ 25.00 per unit . of the common units issued , 4,000,000 units were purchased by an affiliate of icahn enterprises l.p. ( `` iep `` ) . additionally , on january 30 , 2013 , the underwriters closed their option to purchase an additional 3,600,000 common units at a price of $ 25.00 per unit . the common units , which are listed on the nyse , began trading on january 17 , 2013 under the symbol `` cvrr . story_separator_special_tag the east dubuque facility primarily sells its product to customers located within 200 miles of the facility . in most instances , customers take delivery of nitrogen products at the plant and arrange and pay to transport them to their final destinations by truck . the east dubuque facility has direct access to a barge dock on the mississippi river as well as a nearby rail spur serviced by the canadian national railway company . the nitrogen fertilizer business upgrades substantially all of its ammonia production at the coffeyville fertilizer facility into uan and will continue to do so for as long as it makes economic sense . for the years ended december 31 , 2017 , 2016 and 2015 , the nitrogen fertilizer business upgraded approximately 88 % , 93 % and 96 % , respectively , of its ammonia production into uan , a product that presently generates greater profit than ammonia . the east dubuque facility has the flexibility to significantly vary its product mix . this enables the nitrogen fertilizer business to upgrade its ammonia production into varying amounts of uan , nitric acid and liquid and granulated urea each season , depending on market demand , pricing and storage availability . product sales at the east dubuque facility are heavily weighted toward sales of ammonia and uan . for both the year ended december 31 , 2017 and post-acquisition period ended december 31 , 2016 , approximately 44 % , of the east dubuque facility ammonia production tons were upgraded to other products . the high fixed cost of the coffeyville fertilizer facility 's direct operating expense structure also directly affects its profitability . using a pet coke gasification process , the coffeyville fertilizer facility results in a significantly higher percentage of fixed costs than a natural gas-based fertilizer plant , such as the east dubuque facility . in addition , while less than the coffeyville fertilizer facility , the east dubuque facility has a significant amount of fixed costs . major fixed operating expenses include a large portion of electrical energy , employee labor , and maintenance , including contract labor , and outside services . the nitrogen fertilizer business ' largest raw material expense used in the production of ammonia at its coffeyville fertilizer facility is pet coke , which it purchases from the petroleum business and third parties . for the years ended december 31 , 2017 , 2016 and 2015 , the nitrogen fertilizer business incurred approximately $ 8.1 million , $ 7.8 million and $ 11.9 million , respectively , for pet coke , which equaled an average cost per ton of $ 17 , $ 15 and $ 25 , respectively . the nitrogen fertilizer business ' largest raw material expense used in the production of ammonia at its east dubuque facility is natural gas , which it purchases from third parties . the east dubuque facility 's natural gas process results in a higher percentage of variable costs as compared to the coffeyville fertilizer facility . for the year ended december 31 , 2017 , and 2016 the east dubuque facility incurred approximately $ 26.3 million and $ 13.3 million for feedstock natural gas , which equaled an average cost of $ 3.26 and $ 2.87 per mmbtu . consistent , safe and reliable operations at the nitrogen fertilizer plants are critical to its financial performance and results of operations . in addition , consistent , safe and reliable operations at the linde air separation unit , which supplies oxygen , nitrogen and compressed dry air to the coffeyville facility , is critical to the nitrogen fertilizer business financial performance and results of operations . unplanned downtime at either of the facilities or at the linde air separation unit may result in lost margin opportunity , increased maintenance expense and a temporary increase in working capital investment and related inventory position . the financial impact of planned downtime , such as major turnaround maintenance , is mitigated through a diligent planning process that takes into account margin environment , the availability of resources to perform the needed maintenance , feedstock logistics and other factors . historically , the coffeyville fertilizer facility has undergone a full facility turnaround approximately every two to three years . the coffeyville fertilizer facility underwent a full facility turnaround in the third quarter of 2015 and the gasifier , ammonia and uan units were down for between 17 to 20 days each at a cost of approximately $ 7.0 million , exclusive of the impacts due to the lost production during the downtime . the coffeyville facility is planning to undergo the next scheduled full facility turnaround in the second quarter of 2018 , which is expected to last approximately 15 days at an estimated cost of $ 7.0 million , exclusive of the impact of the lost production during the downtime . 63 historically , the east dubuque facility has also undergone a full facility turnaround approximately every two to three years . the east dubuque facility underwent a full facility turnaround in the second quarter of 2016 and the ammonia and uan units were down for approximately 28 days at a cost of approximately $ 6.6 million , exclusive of the impacts due to the lost production during the downtime . the nitrogen fertilizer business determined that there were more pressing preventative maintenance issues at the east dubuque facility , so it completed a scheduled turnaround at the east dubuque facility in the third quarter of 2017 and the ammonia and uan units were down for approximately 14 days at a cost of approximately $ 2.6 million , exclusive of the impacts of the lost production during the downtime . subsequent to the fourth quarter of 2017 , the east dubuque facility experienced an additional outage caused by a boiler feed water leak resulting in 12 days of downtime , and the associated repair costs were not material . agreements with the

cash flows used in investing activities net cash used in investing activities for the year ended december 31 , 2017 was $ 195.0 million compared to $ 201.4 million for the year ended december 31 , 2016 . the decrease of $ 6.4 million of cash used in investing activities was primarily due to the net cash paid by the nitrogen fertilizer business in 2016 for the acquisition of cvr nitrogen ( $ 63.8 million ) and lower capital expenditures in 2017 compared to 2016 ( $ 14.1 million ) , offset by an increase in cash investments in affiliates in 2017 compared to 2016 ( $ 70.9 million ) primarily associated with the petroleum business ' investment in the midway joint venture . net cash used in investing activities for the year ended december 31 , 2016 was $ 201.4 million compared to $ 150.6 million for the year ended december 31 , 2015. the increase of $ 50.8 million of cash used in investing activities was primarily due to the net cash paid for the acquisition of cvr nitrogen ( $ 63.8 million ) , security purchases ( $ 18.6 million ) , investment in vpp ( $ 5.6 million ) and a decrease in proceeds from available-for-sale securities ( $ 48.7 million ) , partially offset by a decrease in capital expenditures during 2016 ( $ 86.0 million ) . cash flows used in financing activities net cash used in financing activities for the year ended december 31 , 2017 was $ 225.9 million compared to $ 95.4 million for the year ended december 31 , 2016. the net cash used in financing activities for the year ended december 31 , 2017 was primarily attributable to dividend payments of $ 173.7 million to our common stockholders and distributions of $ 47.3 million and $ 1.5 million to the refining partnership 's and nitrogen fertilizer partnership 's common unitholders , respectively .


 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.
     ```cash flows used in investing activities net cash used in investing activities for the year ended december 31 , 2017 was $ 195.0 million compared to $ 201.4 million for the year ended december 31 , 2016 . the decrease of $ 6.4 million of cash used in investing activities was primarily due to the net cash paid by the nitrogen fertilizer business in 2016 for the acquisition of cvr nitrogen ( $ 63.8 million ) and lower capital expenditures in 2017 compared to 2016 ( $ 14.1 million ) , offset by an increase in cash investments in affiliates in 2017 compared to 2016 ( $ 70.9 million ) primarily associated with the petroleum business ' investment in the midway joint venture . net cash used in investing activities for the year ended december 31 , 2016 was $ 201.4 million compared to $ 150.6 million for the year ended december 31 , 2015. the increase of $ 50.8 million of cash used in investing activities was primarily due to the net cash paid for the acquisition of cvr nitrogen ( $ 63.8 million ) , security purchases ( $ 18.6 million ) , investment in vpp ( $ 5.6 million ) and a decrease in proceeds from available-for-sale securities ( $ 48.7 million ) , partially offset by a decrease in capital expenditures during 2016 ( $ 86.0 million ) . cash flows used in financing activities net cash used in financing activities for the year ended december 31 , 2017 was $ 225.9 million compared to $ 95.4 million for the year ended december 31 , 2016. the net cash used in financing activities for the year ended december 31 , 2017 was primarily attributable to dividend payments of $ 173.7 million to our common stockholders and distributions of $ 47.3 million and $ 1.5 million to the refining partnership 's and nitrogen fertilizer partnership 's common unitholders , respectively .
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 Suspicious Activity Report : the transport of ammonia ; the dependence of the nitrogen fertilizer business on a few third-party suppliers , including providers of transportation services and equipment ; new regulations concerning the transportation of hazardous chemicals , risks of terrorism and the security of chemical manufacturing facilities ; the risk of security breaches ; the petroleum business ' and the nitrogen fertilizer business ' dependence on significant customers ; the potential loss of the nitrogen fertilizer business ' transportation cost advantage over its competitors ; the potential inability to successfully implement our business strategies , including the completion of significant capital programs ; our ability to continue to license the technology used in the petroleum business and nitrogen fertilizer business operations ; our petroleum business ' ability to purchase rins on a timely and cost effective basis ; our petroleum business ' continued ability to secure environmental and other governmental permits necessary for the operation of its business ; existing and proposed environmental laws and regulations , including those relating to climate change , alternative energy or fuel sources , and existing and future regulations related to the end-use and application of fertilizers ; refinery and nitrogen fertilizer facilities ' operating hazards and interruptions , including unscheduled maintenance or downtime , and the availability of adequate insurance coverage ; instability and volatility in the capital and credit markets ; and potential exposure to underfunded pension obligations of affiliates as a member of the controlled group of mr. icahn . all forward-looking statements contained in this report only speak as of the date of this report . we undertake no obligation to publicly update or revise any forward-looking statements to reflect events or circumstances that occur after the date of this report , or to reflect the occurrence of unanticipated events , except to the extent required by law . 58 overview and executive summary we are a diversified holding company primarily engaged in the petroleum refining and nitrogen fertilizer manufacturing industries through our holdings in the refining partnership and the nitrogen fertilizer partnership . the refining partnership is an independent petroleum refiner and marketer of high value transportation fuels . the nitrogen fertilizer partnership produces nitrogen fertilizers in the form of uan and ammonia . we own the general partner and approximately 66 % and 34 % , respectively , of the outstanding common units representing limited partner interests in each of the refining partnership and the nitrogen fertilizer partnership . we operate under two business segments : petroleum and nitrogen fertilizer . for the fiscal years ended december 31 , 2017 , 2016 and 2015 , we generated consolidated net sales of $ 6.0 billion , $ 4.8 billion and $ 5.4 billion , respectively , and operating income of $ 177.8 million , $ 90.9 million and $ 421.6 million , respectively . the petroleum business generated net sales of $ 5.7 billion , $ 4.4 billion and $ 5.2 billion , and the nitrogen fertilizer business generated net sales of $ 330.8 million , $ 356.3 million and $ 289.2 million , in each case , for the years ended december 31 , 2017 , 2016 and 2015 , respectively . the petroleum business generated operating income of $ 203.8 million , $ 77.8 million and $ 361.7 million for the years ended december 31 , 2017 , 2016 and 2015 , respectively . the nitrogen fertilizer business generated operating ( loss ) income of $ ( 9.2 ) million , $ 26.8 million and $ 68.7 million for the years ended december 31 , 2017 , 2016 and 2015 , respectively . refer to part i , item 1 , business , of this report for a detailed discussion of our business and the petroleum and nitrogen fertilizer segments . east dubuque merger on april 1 , 2016 , the nitrogen fertilizer partnership completed the east dubuque merger as contemplated by the merger agreement , whereby the nitrogen fertilizer partnership acquired cvr nitrogen and cvr nitrogen gp . pursuant to the east dubuque merger , the nitrogen fertilizer partnership acquired the east dubuque facility . the primary reasons for the east dubuque merger were to expand the nitrogen fertilizer partnership 's geographical footprint , diversify its raw material feedstocks , widen its customer reach and increase its potential for cash-flow generation . in accordance with accounting principles generally accepted in the united states of america ( `` gaap `` ) and in accordance with the financial accounting standards board 's accounting standards codification topic 805 - business combinations , the nitrogen fertilizer partnership accounted for the east dubuque merger as an acquisition of a business with the nitrogen fertilizer partnership as the acquirer . immediately following the closing of the east dubuque merger and as of december 31 , 2017 , public security holders held approximately 66 % of total nitrogen fertilizer partnership common units , and crllc held approximately 34 % of total nitrogen fertilizer partnership common units in addition to owning 100 % of the nitrogen fertilizer partnership 's general partner . refer to part ii , item 8 , note 3 ( `` acquisition `` ) of this report for further discussion of the east dubuque merger . refining partnership initial public offering on january 23 , 2013 , the refining partnership completed the refining partnership ipo . the refining partnership sold 24,000,000 common units at a price of $ 25.00 per unit . of the common units issued , 4,000,000 units were purchased by an affiliate of icahn enterprises l.p. ( `` iep `` ) . additionally , on january 30 , 2013 , the underwriters closed their option to purchase an additional 3,600,000 common units at a price of $ 25.00 per unit . the common units , which are listed on the nyse , began trading on january 17 , 2013 under the symbol `` cvrr . story_separator_special_tag the east dubuque facility primarily sells its product to customers located within 200 miles of the facility . in most instances , customers take delivery of nitrogen products at the plant and arrange and pay to transport them to their final destinations by truck . the east dubuque facility has direct access to a barge dock on the mississippi river as well as a nearby rail spur serviced by the canadian national railway company . the nitrogen fertilizer business upgrades substantially all of its ammonia production at the coffeyville fertilizer facility into uan and will continue to do so for as long as it makes economic sense . for the years ended december 31 , 2017 , 2016 and 2015 , the nitrogen fertilizer business upgraded approximately 88 % , 93 % and 96 % , respectively , of its ammonia production into uan , a product that presently generates greater profit than ammonia . the east dubuque facility has the flexibility to significantly vary its product mix . this enables the nitrogen fertilizer business to upgrade its ammonia production into varying amounts of uan , nitric acid and liquid and granulated urea each season , depending on market demand , pricing and storage availability . product sales at the east dubuque facility are heavily weighted toward sales of ammonia and uan . for both the year ended december 31 , 2017 and post-acquisition period ended december 31 , 2016 , approximately 44 % , of the east dubuque facility ammonia production tons were upgraded to other products . the high fixed cost of the coffeyville fertilizer facility 's direct operating expense structure also directly affects its profitability . using a pet coke gasification process , the coffeyville fertilizer facility results in a significantly higher percentage of fixed costs than a natural gas-based fertilizer plant , such as the east dubuque facility . in addition , while less than the coffeyville fertilizer facility , the east dubuque facility has a significant amount of fixed costs . major fixed operating expenses include a large portion of electrical energy , employee labor , and maintenance , including contract labor , and outside services . the nitrogen fertilizer business ' largest raw material expense used in the production of ammonia at its coffeyville fertilizer facility is pet coke , which it purchases from the petroleum business and third parties . for the years ended december 31 , 2017 , 2016 and 2015 , the nitrogen fertilizer business incurred approximately $ 8.1 million , $ 7.8 million and $ 11.9 million , respectively , for pet coke , which equaled an average cost per ton of $ 17 , $ 15 and $ 25 , respectively . the nitrogen fertilizer business ' largest raw material expense used in the production of ammonia at its east dubuque facility is natural gas , which it purchases from third parties . the east dubuque facility 's natural gas process results in a higher percentage of variable costs as compared to the coffeyville fertilizer facility . for the year ended december 31 , 2017 , and 2016 the east dubuque facility incurred approximately $ 26.3 million and $ 13.3 million for feedstock natural gas , which equaled an average cost of $ 3.26 and $ 2.87 per mmbtu . consistent , safe and reliable operations at the nitrogen fertilizer plants are critical to its financial performance and results of operations . in addition , consistent , safe and reliable operations at the linde air separation unit , which supplies oxygen , nitrogen and compressed dry air to the coffeyville facility , is critical to the nitrogen fertilizer business financial performance and results of operations . unplanned downtime at either of the facilities or at the linde air separation unit may result in lost margin opportunity , increased maintenance expense and a temporary increase in working capital investment and related inventory position . the financial impact of planned downtime , such as major turnaround maintenance , is mitigated through a diligent planning process that takes into account margin environment , the availability of resources to perform the needed maintenance , feedstock logistics and other factors . historically , the coffeyville fertilizer facility has undergone a full facility turnaround approximately every two to three years . the coffeyville fertilizer facility underwent a full facility turnaround in the third quarter of 2015 and the gasifier , ammonia and uan units were down for between 17 to 20 days each at a cost of approximately $ 7.0 million , exclusive of the impacts due to the lost production during the downtime . the coffeyville facility is planning to undergo the next scheduled full facility turnaround in the second quarter of 2018 , which is expected to last approximately 15 days at an estimated cost of $ 7.0 million , exclusive of the impact of the lost production during the downtime . 63 historically , the east dubuque facility has also undergone a full facility turnaround approximately every two to three years . the east dubuque facility underwent a full facility turnaround in the second quarter of 2016 and the ammonia and uan units were down for approximately 28 days at a cost of approximately $ 6.6 million , exclusive of the impacts due to the lost production during the downtime . the nitrogen fertilizer business determined that there were more pressing preventative maintenance issues at the east dubuque facility , so it completed a scheduled turnaround at the east dubuque facility in the third quarter of 2017 and the ammonia and uan units were down for approximately 14 days at a cost of approximately $ 2.6 million , exclusive of the impacts of the lost production during the downtime . subsequent to the fourth quarter of 2017 , the east dubuque facility experienced an additional outage caused by a boiler feed water leak resulting in 12 days of downtime , and the associated repair costs were not material . agreements with the

