accordingly , our sales through the dmi channel are typically recorded on a gross basis . 54 generally , our software products do not require significant modification or customization . installation of the products is routine and is not essential to their functionality . our sales frequently include maintenance contracts and professional services with the sale of our software licenses . we have established vsoe for our maintenance contracts and professional services . we determine fair value based upon the prices we charge to customers when we sell these elements separately . we defer maintenance revenues , including those sold with the initial license fee , based on vsoe , and recognize the revenue ratably over the maintenance contract period . we recognize consulting and training service revenues , including those sold with license fees , as we perform the services based on their established vsoe . we determine the amount of revenue we allocate to the licenses sold with services or maintenance using the residual method of accounting . under the residual method , we allocate the total value of the arrangement first to the undelivered elements based on their vsoe and allocate the remainder to license fees . allowance for doubtful accounts . we maintain allowances for doubtful accounts for estimated losses resulting from the inability of customers to make required payments . if the financial condition of these customers were to deteriorate , resulting in an impairment of their ability to make payments , we may require additional allowances or we may defer revenue until we determine that collectability is probable . we specifically analyze accounts receivable and historical bad debts , customer creditworthiness , current economic trends and changes in customer payment terms when we evaluate the adequacy of the allowance for doubtful accounts . valuation of long-lived and intangible assets . we review goodwill for impairment annually and whenever events or changes in circumstances indicate its carrying value may not be recoverable in accordance with the intangibles-goodwill and other topic of the fasb accounting standards codification . effective fiscal 2012 , we opted to perform a qualitative assessment to test a reporting unit 's goodwill for impairment . based on our qualitative assessment , if we determine that the fair value of a reporting unit is more likely than not ( i.e . , a likelihood of more than 50 percent ) to be less than its carrying amount , the two step impairment test will be performed . in the first step , we compare the fair value of each reporting unit to its carrying value . if the fair value of the reporting unit exceeds the carrying value of the net assets assigned to that unit , goodwill is not considered impaired and we are not required to perform further testing . if the carrying value of the net assets assigned to the reporting unit exceeds the fair value of the reporting unit , then we must perform the second step of the impairment test in order to determine the impairment . our reporting units are consistent with our operating segments identified in note 9 of notes to consolidated financial statements included elsewhere in this annual report . in accordance with the property , plant , and equipment topic of the fasb accounting standards codification , long-lived assets , such as property and equipment and intangible assets , are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable . recoverability would be measured by a comparison of the carrying amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset . if the carrying amount of an asset exceeds its estimated future cash flows , we recognize an impairment charge in the amount by which the carrying amount of the asset exceeds the fair value of the asset . the determination of estimated future cash flows , however , requires management to make estimates . future events and changes in circumstances may require us to record a significant impairment charge in the period in which such events or changes occur . impairment testing requires considerable analysis and judgment in determining results . if other assumptions and estimates were used in our evaluations , the results could differ significantly . annual tests or other future events could cause us to conclude that impairment indicators exist and that our goodwill is impaired . for example , if we had reason to believe that our recorded goodwill and intangible assets had become impaired due to decreases in the fair market value of the underlying business , we would have to take a charge to income for that portion of goodwill or intangible assets that we believed was impaired . any resulting impairment loss could have a material adverse impact on our financial position and results of operations . at april 30 , 2014 , our goodwill balance was $ 13.8 million and our intangible assets with definite lives balance was $ 534,000 , net of accumulated amortization . 55 valuation of capitalized software assets . we capitalize certain computer software development costs in accordance with the costs of software to be sold , leased , or marketed topic of the fasb accounting standards codification . costs incurred internally to create a computer software product or to develop an enhancement to an existing product are charged to expense when incurred as research and development expense until technological feasibility for the respective product is established . thereafter , we capitalize all software development costs and report those costs at the lower of unamortized cost or net realizable value . capitalization ceases when the product or enhancement is available for general release to customers . we make ongoing evaluations of the recoverability of our capitalized software projects by comparing the amount capitalized for each product to the estimated net realizable value of the product . story_separator_special_tag these contracts were closed in the second quarter of fiscal 2014 and included license fees of approximately $ 1.1 million . logility , including its dmi subsidiary , constituted 88 % , 89 % and 88 % of our total license fee revenues for the years ended april 30 , 2014 , 2013 and 2012 , respectively . license fees from our erp segment , which includes ngc , increased in fiscal 2014 , primarily due to an increase in our legacy license fee sales . for the year ended april 30 , 2013 , license fee revenues decreased by 24 % when compared to the previous year due to a difficult selling environment as our scm and erp units have experienced a decline in license fee close rates in the current fiscal year due to cancellations and or delays in business investment as a result of an uncertainty in the direction of the global economy . logility , including its dmi subsidiary , constituted 89 % , 88 % and 87 % of our total license fee revenues for the years ended april 30 , 2013 , 2012 and 2011 , respectively . license fees from our erp segment , which includes ngc , also decreased in fiscal 2013 , primarily due to a decrease in license fee sales to the apparel and retail industries also as a result of uncertainty in the direction of the global economy . the direct sales channel provided approximately 73 % of license fee revenues for the year ended april 30 , 2014 , compared to approximately 70 % in fiscal 2013 and 70 % in fiscal 2012. the decrease in indirect license fees from fiscal 2013 to fiscal 2014 was largely the result of lower license fee sales through our indirect channel , which primarily sells software products through its dmi subsidiary to small and midsize companies . as a result of the current economic conditions , we believe the ability of small and midsize companies to access the credit markets to finance capital purchases is difficult when compared to the same period last year and also the uncertainly of the direction of the global economy is delaying capital purchasing decisions at all company sizes but particularly the small and midsize companies . for the year ended april 30 , 2014 , our margins after commissions on direct sales were approximately 81 % , and our margins after commissions on indirect sales were approximately 51 % . for the year ended april 30 , 2013 , our margins after commissions on direct sales were approximately 83 % , and our margins after commissions on indirect sales were approximately 49 % . for the year ended april 30 , 2012 , our margins after commissions on direct sales were approximately 81 % , and our margins after commissions on indirect sales were approximately 48 % . the margins after commissions were relatively consistent in a range between 81 % and 83 % for direct and 48 % and 51 % for indirect sales . dmi is the source of the bulk of our indirect sales . license fee gross margin percentage tends to be directly related to the level of license fee revenues due to the relatively fixed cost of computer software amortization expense , amortization of acquired software and the sales mix between our direct and indirect channel . services and other revenue replace_table_token_7_th the 2 % decrease in services and other revenues for the year ended april 30 , 2014 when compared to fiscal 2013 was due primarily to a decrease in revenue from our erp business unit as a large implementation project at ngc ended in fiscal 2013 and was not replaced in fiscal 2014. the decrease was also partially due to a 2 % decrease in services and other revenues in our it consulting business unit due to its customers'particularly its primary customer'sdecreased utilization of outside contractors . this was partially offset by a 9 % increase at 61 our scm business unit , as higher scm license fees sales in prior periods resulted in more project implementation services and increased services revenue related to our logility cloud services area . the 7 % increase in services and other revenues for the year ended april 30 , 2013 when compared to fiscal 2012 was due primarily to an increase in revenue from our scm business unit , as higher scm license fees sales in prior periods resulted in more project implementation services , and to a lesser extent was attributable to our erp business unit as higher license fees sales in prior periods resulted in more project implementation services . this was partially offset by a 1 % decrease in services and other revenues in it consulting business unit due to its customers'particularly its primary customer'sdecreased utilization of outside contractors . in our software business units , we have observed that there is a tendency for services and other revenues to lag changes in license revenues by one to three quarters , as new licenses in one quarter often involve implementation and consulting services in subsequent quarters , for which we recognize revenues only as we perform those services . thus , it is not necessary for the proportion of customers purchasing implementation services to increase if the amount of license fees increased in recent quarters . maintenance revenue replace_table_token_8_th the 7 % increase in total maintenance revenues for the year ended april 30 , 2014 was primarily due to a 7 % increase in maintenance revenues from our scm business unit as a result of increased license fees and improved maintenance renewal rates and a 7 % increase in our erp business unit from higher maintenance renewal rates and an increase in license fees . the 5 % increase in total maintenance revenues for the year ended april 30 , 2013 was primarily due to a 6 % increase in maintenance revenues from our scm business unit as

liquidity and capital resources sources and uses of cash we have historically funded , and continue to fund , our operations and capital expenditures primarily with cash generated from operating activities . the changes in net cash that our operating activities provide generally reflect the changes in net earnings and non-cash operating items plus the effect of changes in operating assets and liabilities , such as investment trading securities , trade accounts receivable , trade accounts payable , accrued expenses and deferred revenue . we have no debt obligations or off-balance sheet financing arrangements , and therefore we used no cash for debt service purposes . the following tables show information about our cash flows and liquidity positions as of and for the fiscal years ended april 30 , 2014 and 2013. you should read these tables and the discussion that follows in conjunction with our consolidated statements of cash flows contained in item 8 of this report . replace_table_token_13_th the decrease in cash provided by operating activities in fiscal 2014 compared to fiscal 2013 was due primarily to : ( 1 ) an increase in accounts receivable in fiscal 2014 compared to a decrease in fiscal 2013 due to timing of sales and billing , ( 2 ) lower depreciation and amortization expense due to timing of closing capitalized software projects , ( 3 ) an increase in prepaid expenses and other assets in fiscal 2014 compared to an decrease in fiscal 2013 due to timing of purchases , ( 4 ) a decrease in the net proceeds from sales and maturities of trading securities in fiscal 2014 compared to fiscal 2013 due to timing of purchases and maturity dates , ( 5 ) an increase in excess tax benefits from stock-based compensation due to a increase in stock option exercises in fiscal 2014 compared to fiscal 2013 , ( 6 ) a decrease in retirement of property and equipment , ( 7 ) a decrease in net earnings , ( 8 ) an increase in the purchases of trading securities due to timing , and ( 9 ) lower bond amortization .


 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 sources and uses of cash we have historically funded , and continue to fund , our operations and capital expenditures primarily with cash generated from operating activities . the changes in net cash that our operating activities provide generally reflect the changes in net earnings and non-cash operating items plus the effect of changes in operating assets and liabilities , such as investment trading securities , trade accounts receivable , trade accounts payable , accrued expenses and deferred revenue . we have no debt obligations or off-balance sheet financing arrangements , and therefore we used no cash for debt service purposes . the following tables show information about our cash flows and liquidity positions as of and for the fiscal years ended april 30 , 2014 and 2013. you should read these tables and the discussion that follows in conjunction with our consolidated statements of cash flows contained in item 8 of this report . replace_table_token_13_th the decrease in cash provided by operating activities in fiscal 2014 compared to fiscal 2013 was due primarily to : ( 1 ) an increase in accounts receivable in fiscal 2014 compared to a decrease in fiscal 2013 due to timing of sales and billing , ( 2 ) lower depreciation and amortization expense due to timing of closing capitalized software projects , ( 3 ) an increase in prepaid expenses and other assets in fiscal 2014 compared to an decrease in fiscal 2013 due to timing of purchases , ( 4 ) a decrease in the net proceeds from sales and maturities of trading securities in fiscal 2014 compared to fiscal 2013 due to timing of purchases and maturity dates , ( 5 ) an increase in excess tax benefits from stock-based compensation due to a increase in stock option exercises in fiscal 2014 compared to fiscal 2013 , ( 6 ) a decrease in retirement of property and equipment , ( 7 ) a decrease in net earnings , ( 8 ) an increase in the purchases of trading securities due to timing , and ( 9 ) lower bond amortization .
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 Suspicious Activity Report : accordingly , our sales through the dmi channel are typically recorded on a gross basis . 54 generally , our software products do not require significant modification or customization . installation of the products is routine and is not essential to their functionality . our sales frequently include maintenance contracts and professional services with the sale of our software licenses . we have established vsoe for our maintenance contracts and professional services . we determine fair value based upon the prices we charge to customers when we sell these elements separately . we defer maintenance revenues , including those sold with the initial license fee , based on vsoe , and recognize the revenue ratably over the maintenance contract period . we recognize consulting and training service revenues , including those sold with license fees , as we perform the services based on their established vsoe . we determine the amount of revenue we allocate to the licenses sold with services or maintenance using the residual method of accounting . under the residual method , we allocate the total value of the arrangement first to the undelivered elements based on their vsoe and allocate the remainder to license fees . allowance for doubtful accounts . we maintain allowances for doubtful accounts for estimated losses resulting from the inability of customers to make required payments . if the financial condition of these customers were to deteriorate , resulting in an impairment of their ability to make payments , we may require additional allowances or we may defer revenue until we determine that collectability is probable . we specifically analyze accounts receivable and historical bad debts , customer creditworthiness , current economic trends and changes in customer payment terms when we evaluate the adequacy of the allowance for doubtful accounts . valuation of long-lived and intangible assets . we review goodwill for impairment annually and whenever events or changes in circumstances indicate its carrying value may not be recoverable in accordance with the intangibles-goodwill and other topic of the fasb accounting standards codification . effective fiscal 2012 , we opted to perform a qualitative assessment to test a reporting unit 's goodwill for impairment . based on our qualitative assessment , if we determine that the fair value of a reporting unit is more likely than not ( i.e . , a likelihood of more than 50 percent ) to be less than its carrying amount , the two step impairment test will be performed . in the first step , we compare the fair value of each reporting unit to its carrying value . if the fair value of the reporting unit exceeds the carrying value of the net assets assigned to that unit , goodwill is not considered impaired and we are not required to perform further testing . if the carrying value of the net assets assigned to the reporting unit exceeds the fair value of the reporting unit , then we must perform the second step of the impairment test in order to determine the impairment . our reporting units are consistent with our operating segments identified in note 9 of notes to consolidated financial statements included elsewhere in this annual report . in accordance with the property , plant , and equipment topic of the fasb accounting standards codification , long-lived assets , such as property and equipment and intangible assets , are reviewed for impairment whenever events or changes in circumstances indicate that the carrying amount of an asset may not be recoverable . recoverability would be measured by a comparison of the carrying amount of an asset to the estimated undiscounted future cash flows expected to be generated by the asset . if the carrying amount of an asset exceeds its estimated future cash flows , we recognize an impairment charge in the amount by which the carrying amount of the asset exceeds the fair value of the asset . the determination of estimated future cash flows , however , requires management to make estimates . future events and changes in circumstances may require us to record a significant impairment charge in the period in which such events or changes occur . impairment testing requires considerable analysis and judgment in determining results . if other assumptions and estimates were used in our evaluations , the results could differ significantly . annual tests or other future events could cause us to conclude that impairment indicators exist and that our goodwill is impaired . for example , if we had reason to believe that our recorded goodwill and intangible assets had become impaired due to decreases in the fair market value of the underlying business , we would have to take a charge to income for that portion of goodwill or intangible assets that we believed was impaired . any resulting impairment loss could have a material adverse impact on our financial position and results of operations . at april 30 , 2014 , our goodwill balance was $ 13.8 million and our intangible assets with definite lives balance was $ 534,000 , net of accumulated amortization . 55 valuation of capitalized software assets . we capitalize certain computer software development costs in accordance with the costs of software to be sold , leased , or marketed topic of the fasb accounting standards codification . costs incurred internally to create a computer software product or to develop an enhancement to an existing product are charged to expense when incurred as research and development expense until technological feasibility for the respective product is established . thereafter , we capitalize all software development costs and report those costs at the lower of unamortized cost or net realizable value . capitalization ceases when the product or enhancement is available for general release to customers . we make ongoing evaluations of the recoverability of our capitalized software projects by comparing the amount capitalized for each product to the estimated net realizable value of the product . story_separator_special_tag these contracts were closed in the second quarter of fiscal 2014 and included license fees of approximately $ 1.1 million . logility , including its dmi subsidiary , constituted 88 % , 89 % and 88 % of our total license fee revenues for the years ended april 30 , 2014 , 2013 and 2012 , respectively . license fees from our erp segment , which includes ngc , increased in fiscal 2014 , primarily due to an increase in our legacy license fee sales . for the year ended april 30 , 2013 , license fee revenues decreased by 24 % when compared to the previous year due to a difficult selling environment as our scm and erp units have experienced a decline in license fee close rates in the current fiscal year due to cancellations and or delays in business investment as a result of an uncertainty in the direction of the global economy . logility , including its dmi subsidiary , constituted 89 % , 88 % and 87 % of our total license fee revenues for the years ended april 30 , 2013 , 2012 and 2011 , respectively . license fees from our erp segment , which includes ngc , also decreased in fiscal 2013 , primarily due to a decrease in license fee sales to the apparel and retail industries also as a result of uncertainty in the direction of the global economy . the direct sales channel provided approximately 73 % of license fee revenues for the year ended april 30 , 2014 , compared to approximately 70 % in fiscal 2013 and 70 % in fiscal 2012. the decrease in indirect license fees from fiscal 2013 to fiscal 2014 was largely the result of lower license fee sales through our indirect channel , which primarily sells software products through its dmi subsidiary to small and midsize companies . as a result of the current economic conditions , we believe the ability of small and midsize companies to access the credit markets to finance capital purchases is difficult when compared to the same period last year and also the uncertainly of the direction of the global economy is delaying capital purchasing decisions at all company sizes but particularly the small and midsize companies . for the year ended april 30 , 2014 , our margins after commissions on direct sales were approximately 81 % , and our margins after commissions on indirect sales were approximately 51 % . for the year ended april 30 , 2013 , our margins after commissions on direct sales were approximately 83 % , and our margins after commissions on indirect sales were approximately 49 % . for the year ended april 30 , 2012 , our margins after commissions on direct sales were approximately 81 % , and our margins after commissions on indirect sales were approximately 48 % . the margins after commissions were relatively consistent in a range between 81 % and 83 % for direct and 48 % and 51 % for indirect sales . dmi is the source of the bulk of our indirect sales . license fee gross margin percentage tends to be directly related to the level of license fee revenues due to the relatively fixed cost of computer software amortization expense , amortization of acquired software and the sales mix between our direct and indirect channel . services and other revenue replace_table_token_7_th the 2 % decrease in services and other revenues for the year ended april 30 , 2014 when compared to fiscal 2013 was due primarily to a decrease in revenue from our erp business unit as a large implementation project at ngc ended in fiscal 2013 and was not replaced in fiscal 2014. the decrease was also partially due to a 2 % decrease in services and other revenues in our it consulting business unit due to its customers'particularly its primary customer'sdecreased utilization of outside contractors . this was partially offset by a 9 % increase at 61 our scm business unit , as higher scm license fees sales in prior periods resulted in more project implementation services and increased services revenue related to our logility cloud services area . the 7 % increase in services and other revenues for the year ended april 30 , 2013 when compared to fiscal 2012 was due primarily to an increase in revenue from our scm business unit , as higher scm license fees sales in prior periods resulted in more project implementation services , and to a lesser extent was attributable to our erp business unit as higher license fees sales in prior periods resulted in more project implementation services . this was partially offset by a 1 % decrease in services and other revenues in it consulting business unit due to its customers'particularly its primary customer'sdecreased utilization of outside contractors . in our software business units , we have observed that there is a tendency for services and other revenues to lag changes in license revenues by one to three quarters , as new licenses in one quarter often involve implementation and consulting services in subsequent quarters , for which we recognize revenues only as we perform those services . thus , it is not necessary for the proportion of customers purchasing implementation services to increase if the amount of license fees increased in recent quarters . maintenance revenue replace_table_token_8_th the 7 % increase in total maintenance revenues for the year ended april 30 , 2014 was primarily due to a 7 % increase in maintenance revenues from our scm business unit as a result of increased license fees and improved maintenance renewal rates and a 7 % increase in our erp business unit from higher maintenance renewal rates and an increase in license fees . the 5 % increase in total maintenance revenues for the year ended april 30 , 2013 was primarily due to a 6 % increase in maintenance revenues from our scm business unit as

