net income from continuing operations and earnings per diluted share for 2012 were $ 436 million and $ 2.16 , respectively , compared to $ 401 million and $ 1.98 , respectively , in 2011. the improvement in 2012 was primarily due to lower restructuring charges and goodwill impairment charges partially offset by higher tax expense due to tax benefits recognized from tax settlements in 2011. as a result of the continuing under-performance of our ims operations , and to enable us to better focus on higher growth cross-border ecommerce parcel opportunities , we began exploring strategic alternatives to exit the ims operations related to the international delivery 11 of mail and catalogs . during the year , we recorded goodwill and asset impairment charges of $ 35 million to write down the net assets of ims to their estimated fair value less costs to sell . these charges and the operating results of ims for all periods presented have been classified as discontinued operations . for the year , cash flow from operations declined to $ 660 million compared to $ 949 million in 2011 . lower cash flow in 2012 was primarily due to higher tax payments and a lower cash impact from net collections of finance and accounts receivables . also in 2012 , we received $ 106 million from the sale of leveraged lease assets and $ 340 million from the issuance of new debt , while uses of cash included $ 550 million to redeem maturing debt , $ 319 million to pay dividends and $ 177 million to fund capital investments . at december 31 , 2012 , cash and cash equivalents and short-term investments were $ 950 million . outlook worldwide economic conditions continue to create a challenging business environment causing many of our clients to remain cautious about spending and therefore impact the performance of our business segments . our growth initiatives continue to focus on leveraging our expertise in physical communications with our expanding capabilities in digital and hybrid communications and developing products , software , services and solutions that help our clients grow their businesses by more effectively communicating with their customers . we expect to make continued investments in these growth initiatives during the first half of 2013 , which are expected to lead to greater revenue and margin contribution in the second half of 2013. we expect revenue growth in certain of our enterprise business solutions segments in 2013 from our ecommerce , print outsourcing and software solutions . we expect our mix of business will continue to shift to more enterprise related products and solutions and that these new revenue streams will have lower margins than our traditional mailing business . small and medium business solutions revenues will continue to be challenged by the decline in physical mail volumes . however , in 2013 , we expect revenue will benefit from an improvement in equipment sales trends , due in part to global sales of our connect+ tm communications systems and sendsuite live tm shipping solutions , and that this improvement will lead to a moderation in the decline of rentals , financing and supplies revenue in the second half of 2013. results of operations revenue by source and the related cost of revenue are shown in the following tables : replace_table_token_3_th 12 replace_table_token_4_th equipment sales equipment sales revenue decreased 5 % to $ 938 million in 2012 compared to 2011 as worldwide economic conditions continue to impact customer purchasing behavior . foreign currency translation had an unfavorable impact on revenue of 2 % . cost of equipment sales as a percentage of revenue increased to 48.9 % compared to 45.6 % in the prior year primarily due to a higher mix of lower margin product sales , pricing pressure on competitive placements and a decline in the number of lease extensions relative to prior year . in 2011 , equipment sales revenue decreased 4 % to $ 986 million compared to 2010 , including a positive impact of 2 % from foreign currency translation . equipment sales were adversely impacted as many customers delayed capital investment commitments and extended leases of existing equipment . cost of equipment sales as a percentage of revenue improved to 45.6 % compared with 45.9 % in the prior year due to the mix of higher margin product sales and lease extensions . supplies supplies revenue decreased 8 % to $ 284 million in 2012 compared to 2011 primarily due to reduced mail volumes , fewer installed meters worldwide and lower ink and toner sales . foreign currency translation had a 2 % unfavorable impact on revenue . cost of supplies as a percentage of revenue was 30.9 % compared to 31.6 % in the prior year primarily due to a favorable mix of higher margin core supplies sales . supplies revenue in 2011 decreased 3 % to $ 308 million compared to 2010 due to reduced mail volumes and fewer installed meters worldwide . foreign currency translation had a 2 % favorable impact . cost of supplies as a percentage of revenue was 31.6 % compared with 30.5 % in the prior year primarily due to the mix of lower margin supply sales worldwide . software software revenue decreased 3 % to $ 413 million in 2012 compared to 2011 . foreign currency translation had a 1 % unfavorable impact on revenue . the decrease was primarily attributable to weak economic conditions and constrained public sector spending in europe and lower sales in asia pacific . cost of software as a percentage of revenue improved to 22.5 % compared with 23.2 % in the prior year primarily due to reduced headcount . software revenue in 2011 increased 9 % to $ 427 million compared to 2010 driven by higher licensing revenue ( 3 % ) , the full year impact of 2010 acquisitions ( 3 % ) and foreign currency translation ( 3 % ) . story_separator_special_tag however , taking into account the lost revenue of $ 20 million and ebit benefit of $ 7 million in 2011 , revenue and ebit increased 6 % and 14 % , respectively . the increase in revenue and ebit was primarily due to the full year impact of a 2010 acquisition , higher standard mail volumes processed in our presort business and lower costs from productivity initiatives . marketing services marketing services revenue decreased 3 % to $ 138 million compared to $ 142 million in 2011 in part due to a decline in household moves but ebit increased 7 % to $ 28 million compared to $ 26 million in 2011 due to lower print production costs and administrative costs . we expect segment revenue in 2013 to decline 10-15 % and ebit to decline by about a third due to lower fees for certain renegotiated contracts . marketing services revenue and ebit for 2011 were flat compared to 2010 . liquidity and capital resources we believe that cash generated from operations , existing cash and investments and borrowing capacity under our commercial paper program are currently sufficient to support our cash needs , including items like business operations , debt repayments and customer deposits as well as discretionary uses such as capital investments , dividends and share repurchases . cash and cash equivalents and short-term investments were $ 950 million at december 31 , 2012 and $ 869 million at december 31 , 2011 . we have had the ability to supplement short-term liquidity through our consistent and uninterrupted access to the commercial paper market to date . we have the ability to fund the long-term needs of our business through broad access to capital markets , cash flow , proceeds from divestitures , a credit line facility and our effective shelf registration statement . during the year , the rating agencies reduced our credit ratings . there can be no assurances that one or more of the rating agencies will not take additional adverse actions in the future . we continuously review our liquidity profile through published credit ratings and the credit default swap market . we also monitor the creditworthiness of those banks acting as derivative counterparties , depository banks or credit providers . cash flow summary during the fourth quarter of 2012 , we determined that , beginning with the three month period ended december 31 , 2011 and each subsequent three month period through september 30 , 2012 , changes in certain investment-related working capital accounts that were classified in the consolidated statement of cash flows as cash flows from operating activities should have been classified as cash flows from investing activities . the cash flow amounts in the table below for the year ended december 31 , 2011 have been revised to reflect the correct classification of cash flows , resulting in an increase in cash provided by operating activities and an increase in cash used in investing activities of $ 29 million . 18 the change in cash and cash equivalents is as follows : replace_table_token_7_th story_separator_special_tag style= `` font-family : inherit ; font-size:10pt ; `` > ( 2 ) purchase obligations include unrecorded agreements to purchase goods or services that are enforceable and legally binding upon us and that specify all significant terms , including fixed or minimum quantities to be purchased ; fixed , minimum or variable price provisions ; and the approximate timing of the transaction . purchase obligations exclude agreements that are cancelable without penalty . ( 3 ) pension plan contributions represent the amount we anticipate making to our pension plans during 2013 ; however , we will assess our funding alternatives as the year progresses . ( 4 ) our retiree health benefit plans are non-funded plans and cash contributions are made each year to cover medical claims costs incurred . the amounts reported in the above table represent our estimate of future benefits payments . 20 critical accounting estimates the preparation of our financial statements in conformity with gaap requires management to make estimates and assumptions about certain items that affect the reported amounts of assets , liabilities , revenues , expenses and accompanying disclosures , including the disclosure of contingent assets and liabilities . the accounting policies below have been identified by management as those accounting policies that are most critical to our financial statements due to the estimates and assumptions required . management believes that the estimates and assumptions used are reasonable and appropriate based on the information available at the time the financial statements were prepared ; however , actual results could differ from those estimates and assumptions . see note 1 to the consolidated financial statements for a summary of our accounting policies . revenue recognition - multiple element arrangements we derive our revenue from multiple sources including sales , rentals , financing and services . certain of our transactions are consummated at the same time and can therefore generate revenue from multiple sources . the most common form of these transactions involves a sale of non-cancelable lease of equipment , a meter rental and an equipment maintenance agreement . as a result , we are required to determine whether the deliverables in a multiple element arrangement should be treated as separate units of accounting for revenue recognition purposes , and if so , how the price should be allocated among the delivered elements and when to recognize revenue for each element . in multiple element arrangements , revenue is recognized for each of the elements based on their respective fair values . we recognize revenue for delivered elements only when the fair values of undelivered elements are known and uncertainties regarding customer acceptance are resolved . revenue is allocated to the meter rental and equipment maintenance agreement elements using their respective fair values , which are determined based on prices charged in standalone and renewal transactions . for a sale transaction , revenue is allocated to the equipment based

net cash provided by operating activities was $ 660 million in 2012 compared to $ 949 million in 2011 . the decrease in cash provided by operations was primarily due to higher tax payments in 2012 resulting from the sale of leveraged lease assets , the loss of bonus depreciation and higher income tax refunds received in 2011. the cash impact of finance and accounts receivables were also $ 105 million lower in 2012 compared to 2011. net cash provided by operating activities of $ 949 million in 2011 was relatively unchanged from cash provided by operating activities of $ 952 million in 2010 . cash flow in 2011 benefited from lower tax payments of $ 187 million and higher net collections of finance and accounts receivables of $ 26 million but these benefits were offset by a special pension plan contribution of $ 123 million and higher payments of accounts payable and accrued liabilities of $ 42 million . cash flow in 2010 benefited from proceeds of $ 32 million received from the unwinding of interest rate swaps . the decrease in current and non-current income taxes of $ 258 million in 2011 includes the tax benefits recognized in connection with the 2001-2008 irs tax settlements . net cash used in investing activities was $ 87 million in 2012 and $ 117 million in 2011 . the improvement in cash used in 2012 was due to lower net purchases of investment securities partially offset by higher capital expenditures and lower growth in customer deposits . net cash used in investing activities was $ 117 million in 2011 compared to $ 301 million in 2010 . the decrease in cash used was primarily due to proceeds of $ 102 million from the sale of leveraged lease assets , lower net purchases of investment securities of $ 26 million and acquisitions of $ 78 million in 2010. these improvements were partially offset by higher capital expenditures of $ 36 million . net cash used in financing activities was $ 520 million in 2012 compared to $ 455 million in 2011 .


 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 provided by operating activities was $ 660 million in 2012 compared to $ 949 million in 2011 . the decrease in cash provided by operations was primarily due to higher tax payments in 2012 resulting from the sale of leveraged lease assets , the loss of bonus depreciation and higher income tax refunds received in 2011. the cash impact of finance and accounts receivables were also $ 105 million lower in 2012 compared to 2011. net cash provided by operating activities of $ 949 million in 2011 was relatively unchanged from cash provided by operating activities of $ 952 million in 2010 . cash flow in 2011 benefited from lower tax payments of $ 187 million and higher net collections of finance and accounts receivables of $ 26 million but these benefits were offset by a special pension plan contribution of $ 123 million and higher payments of accounts payable and accrued liabilities of $ 42 million . cash flow in 2010 benefited from proceeds of $ 32 million received from the unwinding of interest rate swaps . the decrease in current and non-current income taxes of $ 258 million in 2011 includes the tax benefits recognized in connection with the 2001-2008 irs tax settlements . net cash used in investing activities was $ 87 million in 2012 and $ 117 million in 2011 . the improvement in cash used in 2012 was due to lower net purchases of investment securities partially offset by higher capital expenditures and lower growth in customer deposits . net cash used in investing activities was $ 117 million in 2011 compared to $ 301 million in 2010 . the decrease in cash used was primarily due to proceeds of $ 102 million from the sale of leveraged lease assets , lower net purchases of investment securities of $ 26 million and acquisitions of $ 78 million in 2010. these improvements were partially offset by higher capital expenditures of $ 36 million . net cash used in financing activities was $ 520 million in 2012 compared to $ 455 million in 2011 .
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 Suspicious Activity Report : net income from continuing operations and earnings per diluted share for 2012 were $ 436 million and $ 2.16 , respectively , compared to $ 401 million and $ 1.98 , respectively , in 2011. the improvement in 2012 was primarily due to lower restructuring charges and goodwill impairment charges partially offset by higher tax expense due to tax benefits recognized from tax settlements in 2011. as a result of the continuing under-performance of our ims operations , and to enable us to better focus on higher growth cross-border ecommerce parcel opportunities , we began exploring strategic alternatives to exit the ims operations related to the international delivery 11 of mail and catalogs . during the year , we recorded goodwill and asset impairment charges of $ 35 million to write down the net assets of ims to their estimated fair value less costs to sell . these charges and the operating results of ims for all periods presented have been classified as discontinued operations . for the year , cash flow from operations declined to $ 660 million compared to $ 949 million in 2011 . lower cash flow in 2012 was primarily due to higher tax payments and a lower cash impact from net collections of finance and accounts receivables . also in 2012 , we received $ 106 million from the sale of leveraged lease assets and $ 340 million from the issuance of new debt , while uses of cash included $ 550 million to redeem maturing debt , $ 319 million to pay dividends and $ 177 million to fund capital investments . at december 31 , 2012 , cash and cash equivalents and short-term investments were $ 950 million . outlook worldwide economic conditions continue to create a challenging business environment causing many of our clients to remain cautious about spending and therefore impact the performance of our business segments . our growth initiatives continue to focus on leveraging our expertise in physical communications with our expanding capabilities in digital and hybrid communications and developing products , software , services and solutions that help our clients grow their businesses by more effectively communicating with their customers . we expect to make continued investments in these growth initiatives during the first half of 2013 , which are expected to lead to greater revenue and margin contribution in the second half of 2013. we expect revenue growth in certain of our enterprise business solutions segments in 2013 from our ecommerce , print outsourcing and software solutions . we expect our mix of business will continue to shift to more enterprise related products and solutions and that these new revenue streams will have lower margins than our traditional mailing business . small and medium business solutions revenues will continue to be challenged by the decline in physical mail volumes . however , in 2013 , we expect revenue will benefit from an improvement in equipment sales trends , due in part to global sales of our connect+ tm communications systems and sendsuite live tm shipping solutions , and that this improvement will lead to a moderation in the decline of rentals , financing and supplies revenue in the second half of 2013. results of operations revenue by source and the related cost of revenue are shown in the following tables : replace_table_token_3_th 12 replace_table_token_4_th equipment sales equipment sales revenue decreased 5 % to $ 938 million in 2012 compared to 2011 as worldwide economic conditions continue to impact customer purchasing behavior . foreign currency translation had an unfavorable impact on revenue of 2 % . cost of equipment sales as a percentage of revenue increased to 48.9 % compared to 45.6 % in the prior year primarily due to a higher mix of lower margin product sales , pricing pressure on competitive placements and a decline in the number of lease extensions relative to prior year . in 2011 , equipment sales revenue decreased 4 % to $ 986 million compared to 2010 , including a positive impact of 2 % from foreign currency translation . equipment sales were adversely impacted as many customers delayed capital investment commitments and extended leases of existing equipment . cost of equipment sales as a percentage of revenue improved to 45.6 % compared with 45.9 % in the prior year due to the mix of higher margin product sales and lease extensions . supplies supplies revenue decreased 8 % to $ 284 million in 2012 compared to 2011 primarily due to reduced mail volumes , fewer installed meters worldwide and lower ink and toner sales . foreign currency translation had a 2 % unfavorable impact on revenue . cost of supplies as a percentage of revenue was 30.9 % compared to 31.6 % in the prior year primarily due to a favorable mix of higher margin core supplies sales . supplies revenue in 2011 decreased 3 % to $ 308 million compared to 2010 due to reduced mail volumes and fewer installed meters worldwide . foreign currency translation had a 2 % favorable impact . cost of supplies as a percentage of revenue was 31.6 % compared with 30.5 % in the prior year primarily due to the mix of lower margin supply sales worldwide . software software revenue decreased 3 % to $ 413 million in 2012 compared to 2011 . foreign currency translation had a 1 % unfavorable impact on revenue . the decrease was primarily attributable to weak economic conditions and constrained public sector spending in europe and lower sales in asia pacific . cost of software as a percentage of revenue improved to 22.5 % compared with 23.2 % in the prior year primarily due to reduced headcount . software revenue in 2011 increased 9 % to $ 427 million compared to 2010 driven by higher licensing revenue ( 3 % ) , the full year impact of 2010 acquisitions ( 3 % ) and foreign currency translation ( 3 % ) . story_separator_special_tag however , taking into account the lost revenue of $ 20 million and ebit benefit of $ 7 million in 2011 , revenue and ebit increased 6 % and 14 % , respectively . the increase in revenue and ebit was primarily due to the full year impact of a 2010 acquisition , higher standard mail volumes processed in our presort business and lower costs from productivity initiatives . marketing services marketing services revenue decreased 3 % to $ 138 million compared to $ 142 million in 2011 in part due to a decline in household moves but ebit increased 7 % to $ 28 million compared to $ 26 million in 2011 due to lower print production costs and administrative costs . we expect segment revenue in 2013 to decline 10-15 % and ebit to decline by about a third due to lower fees for certain renegotiated contracts . marketing services revenue and ebit for 2011 were flat compared to 2010 . liquidity and capital resources we believe that cash generated from operations , existing cash and investments and borrowing capacity under our commercial paper program are currently sufficient to support our cash needs , including items like business operations , debt repayments and customer deposits as well as discretionary uses such as capital investments , dividends and share repurchases . cash and cash equivalents and short-term investments were $ 950 million at december 31 , 2012 and $ 869 million at december 31 , 2011 . we have had the ability to supplement short-term liquidity through our consistent and uninterrupted access to the commercial paper market to date . we have the ability to fund the long-term needs of our business through broad access to capital markets , cash flow , proceeds from divestitures , a credit line facility and our effective shelf registration statement . during the year , the rating agencies reduced our credit ratings . there can be no assurances that one or more of the rating agencies will not take additional adverse actions in the future . we continuously review our liquidity profile through published credit ratings and the credit default swap market . we also monitor the creditworthiness of those banks acting as derivative counterparties , depository banks or credit providers . cash flow summary during the fourth quarter of 2012 , we determined that , beginning with the three month period ended december 31 , 2011 and each subsequent three month period through september 30 , 2012 , changes in certain investment-related working capital accounts that were classified in the consolidated statement of cash flows as cash flows from operating activities should have been classified as cash flows from investing activities . the cash flow amounts in the table below for the year ended december 31 , 2011 have been revised to reflect the correct classification of cash flows , resulting in an increase in cash provided by operating activities and an increase in cash used in investing activities of $ 29 million . 18 the change in cash and cash equivalents is as follows : replace_table_token_7_th story_separator_special_tag style= `` font-family : inherit ; font-size:10pt ; `` > ( 2 ) purchase obligations include unrecorded agreements to purchase goods or services that are enforceable and legally binding upon us and that specify all significant terms , including fixed or minimum quantities to be purchased ; fixed , minimum or variable price provisions ; and the approximate timing of the transaction . purchase obligations exclude agreements that are cancelable without penalty . ( 3 ) pension plan contributions represent the amount we anticipate making to our pension plans during 2013 ; however , we will assess our funding alternatives as the year progresses . ( 4 ) our retiree health benefit plans are non-funded plans and cash contributions are made each year to cover medical claims costs incurred . the amounts reported in the above table represent our estimate of future benefits payments . 20 critical accounting estimates the preparation of our financial statements in conformity with gaap requires management to make estimates and assumptions about certain items that affect the reported amounts of assets , liabilities , revenues , expenses and accompanying disclosures , including the disclosure of contingent assets and liabilities . the accounting policies below have been identified by management as those accounting policies that are most critical to our financial statements due to the estimates and assumptions required . management believes that the estimates and assumptions used are reasonable and appropriate based on the information available at the time the financial statements were prepared ; however , actual results could differ from those estimates and assumptions . see note 1 to the consolidated financial statements for a summary of our accounting policies . revenue recognition - multiple element arrangements we derive our revenue from multiple sources including sales , rentals , financing and services . certain of our transactions are consummated at the same time and can therefore generate revenue from multiple sources . the most common form of these transactions involves a sale of non-cancelable lease of equipment , a meter rental and an equipment maintenance agreement . as a result , we are required to determine whether the deliverables in a multiple element arrangement should be treated as separate units of accounting for revenue recognition purposes , and if so , how the price should be allocated among the delivered elements and when to recognize revenue for each element . in multiple element arrangements , revenue is recognized for each of the elements based on their respective fair values . we recognize revenue for delivered elements only when the fair values of undelivered elements are known and uncertainties regarding customer acceptance are resolved . revenue is allocated to the meter rental and equipment maintenance agreement elements using their respective fair values , which are determined based on prices charged in standalone and renewal transactions . for a sale transaction , revenue is allocated to the equipment based

