recent trends in the electric industry include : leveling of demand due to slower population growth , demand side management of energy and an increase in customer-owned generation ; public policy initiatives to reduce ghg emissions and encourage competition for the sale and delivery of electricity ; increased need for infrastructure replacement and grid development to accommodate new technologies ; and technological and financing innovation that facilitate conservation , distributed energy resources , such as customer-owned generation and energy storage , and changes in electricity generation , transmission and distribution . 4 sce is investing in and strengthening its electric grid and driving operational and service excellence to improve system safety , reliability and service while controlling costs and rates . the electric distribution grid is an important component of california 's public policy goals to support a cleaner environment . these policy goals continue to advance as california moves forward in implementing senate bill 350. sb 350 requires retail sellers of electricity to procure 50 % of their customers ' electricity requirements from renewable resources by 2030. california policy goals also promote an increase in electric vehicle usage and investment in charging infrastructure . these goals may create opportunities for the electric grid to enable ghg emission reductions by providing the supporting infrastructure to increase adoption of customer-owned generation , electric storage , and electric vehicles but they may increase customer rates and add technical complexity and risk to the safe and reliable operation of the electric grid . in 2015 , sce filed a distribution resources plan ( “ drp ” ) with the cpuc as part of the cpuc 's initiative to address , among other issues , the increased penetration of customer-owned generation and other distributed energy resources , such as rooftop solar . for more information , see `` —capital program—distribution grid development—distribution resources plan `` below . edison international is also investing in competitive businesses . these include small , targeted investments in energy service companies that utilize technologies and access markets to capitalize on the changes in the electric industry . current areas of focus are providing energy services to commercial and industrial customers , including distributed resources , engaging in competitive transmission opportunities , and exploring distributed water treatment and recycling . capital program sce forecasts capital expenditures for 2016 – 2017 in the range of $ 8.0 billion to $ 8.3 billion . the forecast includes the level of spending authorized in the 2015 grc decision . the low end of the range reflects a 3 % reduction from forecasted levels for ferc projects using management judgment based on historical experience . total capital expenditures ( including accruals ) , were $ 3.9 billion in 2015 and $ 4.0 billion in 2014. sce 's year-end rate base ( excluding san onofre ) was $ 24.6 billion at december 31 , 2015 compared to $ 23.3 billion at december 31 , 2014. sce 's 2015 actual capital expenditures ( including accruals ) and the 2016 – 2017 forecast for major capital expenditures are set forth in the table below : replace_table_token_4_th capital expenditures for projects under cpuc jurisdiction are recovered through the authorized revenue requirement in sce 's grcs or through other cpuc-authorized mechanisms . recovery for 2016 – 2017 planned expenditures for projects under ferc jurisdiction will be pursued through ferc-authorized mechanisms . sce is scheduled to file its 2018 grc application in september 2016 , which will include a capital expenditures forecast for 2018 – 2020. the completion of projects , the timing of expenditures , and the associated cost recovery may be affected by permitting requirements and delays , construction schedules , availability of labor , equipment and materials , financing , legal and regulatory approvals and developments , community requests or protests , weather and other unforeseen conditions . 5 at december 31 , 2015 , sce 's rate base authorized in the 2015 grc and recorded rate base for ferc jurisdictional assets determined in accordance with sce 's ferc formula rate are summarized as follows : replace_table_token_5_th 1 excludes rate base adjustment of $ 324 million . see `` —regulatory proceedings—2015 general rate case `` for further discussion . 2 includes $ 13 million and $ 6 million reduction from extension of bonus depreciation for pole loading and ferc , respectively . sce 's forecasted rate base for 2016 and 2017 is as follows : replace_table_token_6_th 1 refer to footnote 1 in previous table . the forecasted rate base for 2016 and 2017 includes the net impact of extension of bonus depreciation , which reduces average rate base by $ 298 million and $ 701 million , respectively . distribution grid development distribution resources plan on july 1 , 2015 , sce filed its drp with the cpuc . the filing was made as part of a cpuc proceeding that was initiated to support california 's ghg reduction targets , modernize the electric distribution system to accommodate two-way flows of energy associated with distributed energy resources , such as rooftop solar , and facilitate customer choice of new technologies and services that reduce emissions and improve resilience . sce 's drp included an indicative forecast of capital investment in distribution automation , substation automation , communications systems , technology platforms and applications , and grid reinforcement . subject to future cpuc guidance , sce anticipates integrating authorization for revenue to support drp operation and maintenance and capital spending into future general rate cases , beginning with its 2018 – 2020 grc . story_separator_special_tag utility cost-recovery activities – representing cpuc- and ferc-authorized balancing accounts which allow for recovery of specific project or program costs , subject to reasonableness review or compliance with upfront standards . utility cost-recovery activities include rates which provide recovery , subject to reasonableness review of , among other things , fuel costs , purchased power costs , public purpose related-program costs ( including energy efficiency and demand-side management programs ) and certain operation and maintenance expenses . revenue impact of 2015 grc decision as indicated in the table below , revenue in the 2015 grc decision is lower than the amount authorized in 2014 due to lower operation and maintenance costs and income taxes . accordingly , sce will refund $ 451 million to customers beginning in january 2016. the following table summarizes the 2015 grc decision compared to the amounts of revenue currently authorized : replace_table_token_7_th 1 authorized revenue for operation and maintenance costs decreased due to : $ 72 million reduction in cost-recovery activities , which does not impact earnings , primarily for pension , postretirement benefits other than pensions ( pbop ) , medical and results sharing costs . these cost-recovery activities are recorded through balancing accounts , which allow for recovery of these specific projects or program costs , subject to reasonableness review . $ 93 million reduction for utility earning activities primarily from sce 's initiatives to improve operational efficiency which has resulted in lower forecasted operation and maintenance costs than included in the 2014 authorized amounts . 2 authorized revenue for income taxes decreased due to flow-through items for income tax benefits – primarily repair and cost of removal deductions ( see `` notes to consolidated financial statements—note 7. income taxes `` for a discussion on flow-through regulatory accounting ) . forecasted flow-through items increased in the 2015 grc from the amounts reflected in 2014 authorized revenue which is reflected as lower revenue requirement . 10 the following table is a summary of sce 's results of operations for the periods indicated . replace_table_token_8_th 1 see use of non-gaap financial measures in `` management overview—highlights of operating results . `` utility earning activities 2015 vs 2014 utility earning activities were primarily affected by the following : lower operating revenue of $ 526 million is primarily due to : a decrease in authorized cpuc revenue of $ 379 million ( excludes amounts classified as cost-recovery activities ) . the decrease in revenue is primarily due to lower authorized revenue for operation and maintenance expenses and for flow-through items for income tax benefits related to repair and cost of removal deductions . a decrease in revenue from approximately $ 300 million of tax benefits in excess of amounts authorized in the 2015 grc and recognized through the tama and the pole loading balancing account ( offset in income tax benefits discussed below ) . in addition , sce recorded $ 39 million ( $ 26 million after-tax ) of incremental return on the pole loading rate base recorded through this balancing account . an increase in ferc-related revenue of $ 83 million primarily related to rate base growth and higher operating costs . an increase in san onofre-related revenue of $ 40 million due to the implementation of the san onofre oii settlement agreement . revenue for san onofre for 2015 primarily related to recovery of amortization of the regulatory asset and authorized return as provided by the san onofre settlement agreement compared to revenue in 2014 related to recovery of san onofre 's cost of service . 11 energy efficiency incentive awards were $ 29 million in 2015 compared to $ 22 million in 2014. sce 's portion of neil insurance and legal cost recoveries of approximately $ 20 million in 2015 ( see `` notes to the consolidated financial statements—note 11. commitments and contingencies—san onofre related matters `` for further information on the agreement with neil ) . higher revenue in 2014 from approval by the cpuc of a $ 30 million increase in the 2012-2014 authorized revenue requirement related to deferred income taxes and from $ 15 million of generator settlements . see “ notes to the consolidated financial statements—note 10. regulatory assets and liabilities—regulatory balancing accounts . ” lower operation and maintenance expense of $ 129 million primarily due to : lower san onofre-related expense of $ 93 million . during 2014 , san onofre-related expenses were recorded as operation and maintenance expenses . during 2015 , the cpuc authorized sce reimbursement of 2014 costs from the nuclear decommissioning trusts with such reimbursement subsequently refunded to customers . during 2015 , decommissioning expenses were reimbursed from the nuclear decommissioning trust and , therefore , did not result in operation and maintenance expenses . a decrease of $ 77 million primarily related to transmission and distribution , legal , and customer service costs partially offset by higher outside service costs in 2015. higher severance costs related to workforce reduction efforts ( $ 26 million in 2015 and $ 2 million in 2014 ) . in 2015 , sce incurred a penalty of $ 16.74 million related to ex parte communications ( see `` notes to consolidated financial statements—note 11. commitments and contingencies `` for further information ) . higher depreciation , decommissioning and amortization expense of $ 195 million primarily due to san onofre-related expense of $ 134 million in 2015 related to the amortization of the regulatory asset and a $ 61 million increase in depreciation primarily related to transmission and distribution investments . higher property and other taxes of $ 16 million primarily due to an increase in assessed property values in 2015. impairment and other charges of $ 163 million ( $ 72 million after-tax ) in 2014 related to the san onofre oii settlement agreement , as discussed below . higher other income and expenses of $ 21 million primarily due to higher afudc equity income related to a higher rate and higher construction work in progress balances in

net cash used by operating activities net cash used by operating activities decreased in 2015 by $ 297 million from 2014 and increased in 2014 by $ 331 million from 2013 due to : $ 204 million and $ 225 million of cash payments made to the reorganization trust in september 2015 and april 2014 related to the eme settlement agreement , respectively , see `` —notes to consolidated financial statements—note 15. discontinued operations—eme chapter 11 bankruptcy '' for further information . $ 143 million receipt of intercompany tax-allocation payments in 2015 and a $ 189 million deposit made with the irs in 2014 related to open tax years 2003 through 2006 . $ 54 million cash outflow from operating activities in 2015 , compared to $ 2 million cash inflow in 2014 and $ 81 million cash outflow in 2013 , due to the timing of payments and receipts relating to interest and operating costs . 23 net cash provided by financing activities net cash provided by financing activities were as follows : replace_table_token_18_th 1 includes $ 20 million debt financing for edison energy group , see `` notes to consolidated financial statements—note 5. debt and credit agreements—project financings . '' net cash used by investing activities net cash used by investing activities during 2015 primarily relates to approximately $ 100 million in acquisitions of three companies that support edison energy group 's commercial and industrial services growth strategy and $ 15 million related to edison energy group 's capital expenditures for commercial solar installations . see `` notes to consolidated financial statements—note 9. investments '' for further information . net cash used by investing activities during 2014 relate to edison energy group 's capital expenditures of $ 49 million for commercial solar installations . contractual obligations and contingencies contractual obligations edison international parent and other and sce 's contractual obligations as of december 31 , 2015 , for the years 2016 through 2020 and thereafter are estimated below . replace_table_token_19_th 1 for additional details , see `` notes to consolidated financial statements—note 5. debt and credit agreements . '' amount includes interest payments totaling $ 8.86 billion and $ 34 million over applicable period of the debt for sce and edison international parent and other , 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.
     ```net cash used by operating activities net cash used by operating activities decreased in 2015 by $ 297 million from 2014 and increased in 2014 by $ 331 million from 2013 due to : $ 204 million and $ 225 million of cash payments made to the reorganization trust in september 2015 and april 2014 related to the eme settlement agreement , respectively , see `` —notes to consolidated financial statements—note 15. discontinued operations—eme chapter 11 bankruptcy '' for further information . $ 143 million receipt of intercompany tax-allocation payments in 2015 and a $ 189 million deposit made with the irs in 2014 related to open tax years 2003 through 2006 . $ 54 million cash outflow from operating activities in 2015 , compared to $ 2 million cash inflow in 2014 and $ 81 million cash outflow in 2013 , due to the timing of payments and receipts relating to interest and operating costs . 23 net cash provided by financing activities net cash provided by financing activities were as follows : replace_table_token_18_th 1 includes $ 20 million debt financing for edison energy group , see `` notes to consolidated financial statements—note 5. debt and credit agreements—project financings . '' net cash used by investing activities net cash used by investing activities during 2015 primarily relates to approximately $ 100 million in acquisitions of three companies that support edison energy group 's commercial and industrial services growth strategy and $ 15 million related to edison energy group 's capital expenditures for commercial solar installations . see `` notes to consolidated financial statements—note 9. investments '' for further information . net cash used by investing activities during 2014 relate to edison energy group 's capital expenditures of $ 49 million for commercial solar installations . contractual obligations and contingencies contractual obligations edison international parent and other and sce 's contractual obligations as of december 31 , 2015 , for the years 2016 through 2020 and thereafter are estimated below . replace_table_token_19_th 1 for additional details , see `` notes to consolidated financial statements—note 5. debt and credit agreements . '' amount includes interest payments totaling $ 8.86 billion and $ 34 million over applicable period of the debt for sce and edison international parent and other , respectively .
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 Suspicious Activity Report : recent trends in the electric industry include : leveling of demand due to slower population growth , demand side management of energy and an increase in customer-owned generation ; public policy initiatives to reduce ghg emissions and encourage competition for the sale and delivery of electricity ; increased need for infrastructure replacement and grid development to accommodate new technologies ; and technological and financing innovation that facilitate conservation , distributed energy resources , such as customer-owned generation and energy storage , and changes in electricity generation , transmission and distribution . 4 sce is investing in and strengthening its electric grid and driving operational and service excellence to improve system safety , reliability and service while controlling costs and rates . the electric distribution grid is an important component of california 's public policy goals to support a cleaner environment . these policy goals continue to advance as california moves forward in implementing senate bill 350. sb 350 requires retail sellers of electricity to procure 50 % of their customers ' electricity requirements from renewable resources by 2030. california policy goals also promote an increase in electric vehicle usage and investment in charging infrastructure . these goals may create opportunities for the electric grid to enable ghg emission reductions by providing the supporting infrastructure to increase adoption of customer-owned generation , electric storage , and electric vehicles but they may increase customer rates and add technical complexity and risk to the safe and reliable operation of the electric grid . in 2015 , sce filed a distribution resources plan ( “ drp ” ) with the cpuc as part of the cpuc 's initiative to address , among other issues , the increased penetration of customer-owned generation and other distributed energy resources , such as rooftop solar . for more information , see `` —capital program—distribution grid development—distribution resources plan `` below . edison international is also investing in competitive businesses . these include small , targeted investments in energy service companies that utilize technologies and access markets to capitalize on the changes in the electric industry . current areas of focus are providing energy services to commercial and industrial customers , including distributed resources , engaging in competitive transmission opportunities , and exploring distributed water treatment and recycling . capital program sce forecasts capital expenditures for 2016 – 2017 in the range of $ 8.0 billion to $ 8.3 billion . the forecast includes the level of spending authorized in the 2015 grc decision . the low end of the range reflects a 3 % reduction from forecasted levels for ferc projects using management judgment based on historical experience . total capital expenditures ( including accruals ) , were $ 3.9 billion in 2015 and $ 4.0 billion in 2014. sce 's year-end rate base ( excluding san onofre ) was $ 24.6 billion at december 31 , 2015 compared to $ 23.3 billion at december 31 , 2014. sce 's 2015 actual capital expenditures ( including accruals ) and the 2016 – 2017 forecast for major capital expenditures are set forth in the table below : replace_table_token_4_th capital expenditures for projects under cpuc jurisdiction are recovered through the authorized revenue requirement in sce 's grcs or through other cpuc-authorized mechanisms . recovery for 2016 – 2017 planned expenditures for projects under ferc jurisdiction will be pursued through ferc-authorized mechanisms . sce is scheduled to file its 2018 grc application in september 2016 , which will include a capital expenditures forecast for 2018 – 2020. the completion of projects , the timing of expenditures , and the associated cost recovery may be affected by permitting requirements and delays , construction schedules , availability of labor , equipment and materials , financing , legal and regulatory approvals and developments , community requests or protests , weather and other unforeseen conditions . 5 at december 31 , 2015 , sce 's rate base authorized in the 2015 grc and recorded rate base for ferc jurisdictional assets determined in accordance with sce 's ferc formula rate are summarized as follows : replace_table_token_5_th 1 excludes rate base adjustment of $ 324 million . see `` —regulatory proceedings—2015 general rate case `` for further discussion . 2 includes $ 13 million and $ 6 million reduction from extension of bonus depreciation for pole loading and ferc , respectively . sce 's forecasted rate base for 2016 and 2017 is as follows : replace_table_token_6_th 1 refer to footnote 1 in previous table . the forecasted rate base for 2016 and 2017 includes the net impact of extension of bonus depreciation , which reduces average rate base by $ 298 million and $ 701 million , respectively . distribution grid development distribution resources plan on july 1 , 2015 , sce filed its drp with the cpuc . the filing was made as part of a cpuc proceeding that was initiated to support california 's ghg reduction targets , modernize the electric distribution system to accommodate two-way flows of energy associated with distributed energy resources , such as rooftop solar , and facilitate customer choice of new technologies and services that reduce emissions and improve resilience . sce 's drp included an indicative forecast of capital investment in distribution automation , substation automation , communications systems , technology platforms and applications , and grid reinforcement . subject to future cpuc guidance , sce anticipates integrating authorization for revenue to support drp operation and maintenance and capital spending into future general rate cases , beginning with its 2018 – 2020 grc . story_separator_special_tag utility cost-recovery activities – representing cpuc- and ferc-authorized balancing accounts which allow for recovery of specific project or program costs , subject to reasonableness review or compliance with upfront standards . utility cost-recovery activities include rates which provide recovery , subject to reasonableness review of , among other things , fuel costs , purchased power costs , public purpose related-program costs ( including energy efficiency and demand-side management programs ) and certain operation and maintenance expenses . revenue impact of 2015 grc decision as indicated in the table below , revenue in the 2015 grc decision is lower than the amount authorized in 2014 due to lower operation and maintenance costs and income taxes . accordingly , sce will refund $ 451 million to customers beginning in january 2016. the following table summarizes the 2015 grc decision compared to the amounts of revenue currently authorized : replace_table_token_7_th 1 authorized revenue for operation and maintenance costs decreased due to : $ 72 million reduction in cost-recovery activities , which does not impact earnings , primarily for pension , postretirement benefits other than pensions ( pbop ) , medical and results sharing costs . these cost-recovery activities are recorded through balancing accounts , which allow for recovery of these specific projects or program costs , subject to reasonableness review . $ 93 million reduction for utility earning activities primarily from sce 's initiatives to improve operational efficiency which has resulted in lower forecasted operation and maintenance costs than included in the 2014 authorized amounts . 2 authorized revenue for income taxes decreased due to flow-through items for income tax benefits – primarily repair and cost of removal deductions ( see `` notes to consolidated financial statements—note 7. income taxes `` for a discussion on flow-through regulatory accounting ) . forecasted flow-through items increased in the 2015 grc from the amounts reflected in 2014 authorized revenue which is reflected as lower revenue requirement . 10 the following table is a summary of sce 's results of operations for the periods indicated . replace_table_token_8_th 1 see use of non-gaap financial measures in `` management overview—highlights of operating results . `` utility earning activities 2015 vs 2014 utility earning activities were primarily affected by the following : lower operating revenue of $ 526 million is primarily due to : a decrease in authorized cpuc revenue of $ 379 million ( excludes amounts classified as cost-recovery activities ) . the decrease in revenue is primarily due to lower authorized revenue for operation and maintenance expenses and for flow-through items for income tax benefits related to repair and cost of removal deductions . a decrease in revenue from approximately $ 300 million of tax benefits in excess of amounts authorized in the 2015 grc and recognized through the tama and the pole loading balancing account ( offset in income tax benefits discussed below ) . in addition , sce recorded $ 39 million ( $ 26 million after-tax ) of incremental return on the pole loading rate base recorded through this balancing account . an increase in ferc-related revenue of $ 83 million primarily related to rate base growth and higher operating costs . an increase in san onofre-related revenue of $ 40 million due to the implementation of the san onofre oii settlement agreement . revenue for san onofre for 2015 primarily related to recovery of amortization of the regulatory asset and authorized return as provided by the san onofre settlement agreement compared to revenue in 2014 related to recovery of san onofre 's cost of service . 11 energy efficiency incentive awards were $ 29 million in 2015 compared to $ 22 million in 2014. sce 's portion of neil insurance and legal cost recoveries of approximately $ 20 million in 2015 ( see `` notes to the consolidated financial statements—note 11. commitments and contingencies—san onofre related matters `` for further information on the agreement with neil ) . higher revenue in 2014 from approval by the cpuc of a $ 30 million increase in the 2012-2014 authorized revenue requirement related to deferred income taxes and from $ 15 million of generator settlements . see “ notes to the consolidated financial statements—note 10. regulatory assets and liabilities—regulatory balancing accounts . ” lower operation and maintenance expense of $ 129 million primarily due to : lower san onofre-related expense of $ 93 million . during 2014 , san onofre-related expenses were recorded as operation and maintenance expenses . during 2015 , the cpuc authorized sce reimbursement of 2014 costs from the nuclear decommissioning trusts with such reimbursement subsequently refunded to customers . during 2015 , decommissioning expenses were reimbursed from the nuclear decommissioning trust and , therefore , did not result in operation and maintenance expenses . a decrease of $ 77 million primarily related to transmission and distribution , legal , and customer service costs partially offset by higher outside service costs in 2015. higher severance costs related to workforce reduction efforts ( $ 26 million in 2015 and $ 2 million in 2014 ) . in 2015 , sce incurred a penalty of $ 16.74 million related to ex parte communications ( see `` notes to consolidated financial statements—note 11. commitments and contingencies `` for further information ) . higher depreciation , decommissioning and amortization expense of $ 195 million primarily due to san onofre-related expense of $ 134 million in 2015 related to the amortization of the regulatory asset and a $ 61 million increase in depreciation primarily related to transmission and distribution investments . higher property and other taxes of $ 16 million primarily due to an increase in assessed property values in 2015. impairment and other charges of $ 163 million ( $ 72 million after-tax ) in 2014 related to the san onofre oii settlement agreement , as discussed below . higher other income and expenses of $ 21 million primarily due to higher afudc equity income related to a higher rate and higher construction work in progress balances in

