these costs relate primarily to third-party advisory and consulting services , retention payments to certain employees , incremental stock-based compensation and other costs directly related to the separation . costs related to employees for retention or stock-based compensation are classified on a basis consistent with their regular compensation charges and included within cost of net revenues , sales and marketing , product development or general and administrative in our consolidated statement of income as applicable . costs other than those paid to employees are included within general and administrative in our consolidated statement of income . during 2014 , we incurred approximately $ 35 million related to separation costs . we expect to continue to incur additional separation costs in 2015 until we complete the separation of our paypal business . we currently estimate that such additional separation costs will exceed $ 250 million , although that estimate is subject to a number of assumptions and uncertainties . in 2014 , net revenues increased 12 % to $ 17.9 billion compared to $ 16.0 billion in 2013 , driven primarily by increases in net revenues from each of our business segments . we achieved an operating margin of 20 % in 2014 compared to 21 % in 2013 . our diluted earnings per share decreased to $ 0.04 in 2014 , a $ 2.14 decrease per share compared to 2013 , driven primarily by the accrual of deferred taxes on $ 9.0 billion of undistributed foreign earnings for 2013 and prior years , partially offset by growth in net revenues and a lower share count . we generated cash flow from operations of approximately $ 5.7 billion in 2014 compared to $ 5.0 billion in 2013 . 48 our marketplaces segment total net revenues increased $ 533 million , or 6 % , in 2014 compared to 2013 . the increase in total net revenues was driven primarily by an increase in gross merchandise volume ( gmv ) ( as defined below ) of 9 % , which was due to continued growth internationally and in the u.s. and a favorable impact from foreign currency movements relative to the u.s. dollar . we believe that during 2014 , gmv was negatively impacted by declines in volume caused by lower organic traffic and our second quarter cyberattack described below . our marketplaces segment operating margin decreased 2.7 percentage points in 2014 compared to 2013 due primarily to continued investments in our marketing programs , site operations and business initiatives . as previously disclosed , during the second quarter of 2014 , our marketplaces segment experienced a cyberattack that compromised an authentication database containing user names , encrypted passwords and other non-financial data of our customers . the attack resulted from a small number of employee log-in credentials that were compromised . the database included ebay marketplaces customers ' name , encrypted password , e-mail address , physical address , phone number and date of birth . the database did not contain any financial information or other confidential personal information . as a result of this attack we generally required marketplaces users to reset their passwords in order to access their accounts on our core marketplaces platform and its localized counterparts . this attack was isolated to our ebay platform and we have seen no evidence of unauthorized access or compromises to personal or financial information of our paypal users , as that data is stored separately on a secure network . during 2014 , we recorded cyberattack-related expenses and customer credits of approximately $ 46 million , of which approximately $ 41 million have been reported within our marketplaces segment . expenses include costs to investigate and remediate the attack , provide additional customer support and temporarily enhance customer protection as well as additional marketing program costs . customer credits were voluntarily offered as refunds to sellers during the password reset period and were recorded as a reduction of revenue . many of these measures were undertaken to preserve our customers ' trust in our marketplaces businesses . the disruption arising from this cyberattack adversely affected our 2014 marketplaces segment results ; however , it is not possible to precisely measure the amount of lost revenue directly attributable to the cyberattack . we are unable to predict the full impact of the cyberattack on marketplaces users ' behavior in the future , including whether a change in our customers ' trust could negatively impact our marketplaces segment 's results of operations on an ongoing basis or require us to increase promotional efforts to regain such trust . accordingly , we are not able to precisely forecast any possible future impact to our revenues or expenses attributable to the cyberattack . our payments segment total net revenues increased $ 1.3 billion , or 19 % , in 2014 compared to 2013 . the increase in total net revenues was driven primarily by an increase in net total payment volume ( tpv ) ( as defined below ) of 27 % . our payments segment operating margin decreased 0.7 percentage points in 2014 compared to 2013 , due primarily to increased investment in our marketing programs and product development partially offset by a favorable transaction expense rate . our enterprise segment total net revenues increased $ 72 million , or 6 % , in 2014 compared to 2013 . the increase in total net revenues was driven primarily by an increase in gross merchandise sales ( as defined below ) of 13 % in 2014 compared to 2013 . our enterprise segment operating margin was relatively consistent for 2014 compared to 2013 , increasing 0.5 percentage points . in 2013 , net revenues increased 14 % to $ 16.0 billion compared to $ 14.1 billion in 2012 , driven primarily by increases in net revenues from each of our business segments . story_separator_special_tag payments payments cost of net revenues increased $ 437 million , or 16 % , in 2014 compared to 2013 due primarily to the impact of growth in net tpv offset in part by favorable transaction expense rates . payments cost of net revenues as a percentage of payments net revenues decreased by 1.0 percentage points during 2014 compared to 2013 due to favorable transaction expense rates . payments cost of net revenues increased $ 466 million , or 21 % , in 2013 compared to 2012 due primarily to the impact of growth in net tpv and growth in costs related to our customer support initiatives . payments cost of net revenues as a percentage of payments net revenues increased by 0.8 percentage points during 2013 compared to 2012 due primarily to these same factors . enterprise enterprise cost of net revenues increased $ 89 million , or 11 % , during 2014 compared to 2013 due primarily to the impact of growth in gross merchandise sales . enterprise cost of net revenues as a percentage of enterprise net revenues increased by 3.1 percentage points during 2014 compared to 2013 due primarily to a lower take rate . enterprise cost of net revenues increased $ 126 million , or 18 % , during 2013 compared to 2012 due primarily to the impact of growth in gross merchandise sales as well as amortization expense driven by the initial roll out of the new suite of commerce technologies . enterprise cost of net revenues as a percentage of enterprise net revenues increased by 8.3 percentage points during 2013 compared to 2012 due primarily to these same factors . summary of operating expenses , non-operating items and provision for income taxes the following table summarizes changes in operating expenses , non-operating items and provision for income taxes for the periods presented : replace_table_token_10_th 55 the following table summarizes operating expenses , non-operating items and provision for income taxes as a percentage of net revenues for the periods presented : replace_table_token_11_th sales and marketing sales and marketing expenses consist primarily of advertising costs and marketing programs ( both online and offline ) , employee compensation , contractor costs , facilities costs and depreciation on equipment . online marketing expenses represent traffic acquisition costs in various channels such as paid search , affiliates marketing and display advertising . offline advertising includes brand campaigns , buyer/seller communications and general public relations expenses . sales and marketing expense increased by $ 527 million , or 17 % , in 2014 compared to 2013 . the increase in sales and marketing expense was due primarily to an increase in marketing program costs ( both online and offline programs ) , ebay 's and paypal 's brand campaigns and higher employee-related expenses ( including consultant costs ) . sales and marketing expense as a percentage of net revenues were 20 % and 19 % in 2014 and 2013 , respectively . sales and marketing expense increased by $ 147 million , or 5 % , in 2013 compared to 2012. the increase in sales and marketing expense was due primarily to higher employee-related expenses ( including consultant costs , facility costs and equipment-related costs ) , partially offset by a decrease in professional services fees and marketing program efficiencies . the decrease in marketing program costs was due primarily to a shift in focus from customer acquisition to customer retention ( for which certain associated expenses are recorded as a reduction in revenue instead of sales and marketing expense ) . sales and marketing expense as a percentage of net revenues were 19 % and 21 % in 2013 and 2012 , respectively . product development product development expenses consist primarily of employee compensation , contractor costs , facilities costs and depreciation on equipment . product development expenses are net of required capitalization of major site and other product development efforts , including the development of our next generation platform architecture , migration of certain platforms , seller tools and payments services projects . our top technology priorities include mobile , user experience , search , platform and products . capitalized internal use and website development costs were $ 395 million and $ 375 million in 2014 and 2013 , respectively , and are primarily reflected as a cost of net revenues when amortized in future periods . product development expenses increased by $ 232 million , or 13 % , in 2014 compared to 2013 . the increase was due primarily to higher employee-related costs ( including consultant costs ) driven by increased investment in platform and mobile . product development expenses as a net percentage of revenues were 11 % in both 2014 and 2013 . product development expenses increased by $ 195 million , or 12 % , in 2013 compared to 2012. the increase was due primarily to higher employee-related costs ( including consultant costs , facility costs and equipment-related costs ) driven by increased investment in platform , search , mobile and offline , as well as an increase in professional service fees . product development expenses as a net percentage of revenues were 11 % in both 2013 and 2012 . 56 general and administrative general and administrative expenses consist primarily of employee compensation , contractor costs , facilities costs , depreciation of equipment , employer payroll taxes on employee stock-based compensation , legal expenses , restructuring , insurance premiums and professional fees . our legal expenses , including those related to various ongoing legal proceedings , may fluctuate substantially from period to period . general and administrative expenses increased $ 140 million , or 8 % , in 2014 compared to 2013 . the increase was due primarily to higher employee-related costs and costs related to our planned separation of our paypal business . general and administrative expenses as a percentage of net revenues were 10 % in 2014 and 11 % in 2013 . general and administrative expenses increased $

cash flows replace_table_token_12_th 59 operating activities we generated cash from operating activities of $ 5.7 billion , $ 5.0 billion and $ 3.8 billion in 2014 , 2013 and 2012 , respectively . the net cash provided by operating activities of $ 5.7 billion in 2014 was due primarily to net income of $ 46 million with adjustments of $ 2.8 billion in deferred income taxes , $ 1.5 billion in depreciation and amortization , $ 958 million in provision for transaction and loan losses and $ 675 million in stock-based compensation expense and a decrease of $ 185 million in changes in assets and liabilities , net of acquisition effects . the net cash provided by operating activities of $ 5.0 billion in 2013 was due primarily to net income of $ 2.9 billion with adjustments of $ 1.4 billion in depreciation and amortization , $ 791 million in provision for transaction and loan losses , $ 609 million in stock-based compensation expense and a decrease of $ 354 million in changes in assets and liabilities , net of acquisition effects and a $ 75 million gain on the sale of equity investments and $ 31 million in deferred income taxes . the net cash provided by operating activities of $ 3.8 billion in 2012 was due primarily to net income of $ 2.6 billion with adjustments of $ 1.2 billion in depreciation and amortization , $ 580 million in provision for transaction and loan losses , $ 488 million in stock-based compensation expense and a decrease of $ 756 million in changes in assets and liabilities and $ 35 million in deferred income taxes . cash paid for income taxes in 2014 , 2013 and 2012 was $ 343 million , $ 466 million and $ 789 million , 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 replace_table_token_12_th 59 operating activities we generated cash from operating activities of $ 5.7 billion , $ 5.0 billion and $ 3.8 billion in 2014 , 2013 and 2012 , respectively . the net cash provided by operating activities of $ 5.7 billion in 2014 was due primarily to net income of $ 46 million with adjustments of $ 2.8 billion in deferred income taxes , $ 1.5 billion in depreciation and amortization , $ 958 million in provision for transaction and loan losses and $ 675 million in stock-based compensation expense and a decrease of $ 185 million in changes in assets and liabilities , net of acquisition effects . the net cash provided by operating activities of $ 5.0 billion in 2013 was due primarily to net income of $ 2.9 billion with adjustments of $ 1.4 billion in depreciation and amortization , $ 791 million in provision for transaction and loan losses , $ 609 million in stock-based compensation expense and a decrease of $ 354 million in changes in assets and liabilities , net of acquisition effects and a $ 75 million gain on the sale of equity investments and $ 31 million in deferred income taxes . the net cash provided by operating activities of $ 3.8 billion in 2012 was due primarily to net income of $ 2.6 billion with adjustments of $ 1.2 billion in depreciation and amortization , $ 580 million in provision for transaction and loan losses , $ 488 million in stock-based compensation expense and a decrease of $ 756 million in changes in assets and liabilities and $ 35 million in deferred income taxes . cash paid for income taxes in 2014 , 2013 and 2012 was $ 343 million , $ 466 million and $ 789 million , respectively .
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 Suspicious Activity Report : these costs relate primarily to third-party advisory and consulting services , retention payments to certain employees , incremental stock-based compensation and other costs directly related to the separation . costs related to employees for retention or stock-based compensation are classified on a basis consistent with their regular compensation charges and included within cost of net revenues , sales and marketing , product development or general and administrative in our consolidated statement of income as applicable . costs other than those paid to employees are included within general and administrative in our consolidated statement of income . during 2014 , we incurred approximately $ 35 million related to separation costs . we expect to continue to incur additional separation costs in 2015 until we complete the separation of our paypal business . we currently estimate that such additional separation costs will exceed $ 250 million , although that estimate is subject to a number of assumptions and uncertainties . in 2014 , net revenues increased 12 % to $ 17.9 billion compared to $ 16.0 billion in 2013 , driven primarily by increases in net revenues from each of our business segments . we achieved an operating margin of 20 % in 2014 compared to 21 % in 2013 . our diluted earnings per share decreased to $ 0.04 in 2014 , a $ 2.14 decrease per share compared to 2013 , driven primarily by the accrual of deferred taxes on $ 9.0 billion of undistributed foreign earnings for 2013 and prior years , partially offset by growth in net revenues and a lower share count . we generated cash flow from operations of approximately $ 5.7 billion in 2014 compared to $ 5.0 billion in 2013 . 48 our marketplaces segment total net revenues increased $ 533 million , or 6 % , in 2014 compared to 2013 . the increase in total net revenues was driven primarily by an increase in gross merchandise volume ( gmv ) ( as defined below ) of 9 % , which was due to continued growth internationally and in the u.s. and a favorable impact from foreign currency movements relative to the u.s. dollar . we believe that during 2014 , gmv was negatively impacted by declines in volume caused by lower organic traffic and our second quarter cyberattack described below . our marketplaces segment operating margin decreased 2.7 percentage points in 2014 compared to 2013 due primarily to continued investments in our marketing programs , site operations and business initiatives . as previously disclosed , during the second quarter of 2014 , our marketplaces segment experienced a cyberattack that compromised an authentication database containing user names , encrypted passwords and other non-financial data of our customers . the attack resulted from a small number of employee log-in credentials that were compromised . the database included ebay marketplaces customers ' name , encrypted password , e-mail address , physical address , phone number and date of birth . the database did not contain any financial information or other confidential personal information . as a result of this attack we generally required marketplaces users to reset their passwords in order to access their accounts on our core marketplaces platform and its localized counterparts . this attack was isolated to our ebay platform and we have seen no evidence of unauthorized access or compromises to personal or financial information of our paypal users , as that data is stored separately on a secure network . during 2014 , we recorded cyberattack-related expenses and customer credits of approximately $ 46 million , of which approximately $ 41 million have been reported within our marketplaces segment . expenses include costs to investigate and remediate the attack , provide additional customer support and temporarily enhance customer protection as well as additional marketing program costs . customer credits were voluntarily offered as refunds to sellers during the password reset period and were recorded as a reduction of revenue . many of these measures were undertaken to preserve our customers ' trust in our marketplaces businesses . the disruption arising from this cyberattack adversely affected our 2014 marketplaces segment results ; however , it is not possible to precisely measure the amount of lost revenue directly attributable to the cyberattack . we are unable to predict the full impact of the cyberattack on marketplaces users ' behavior in the future , including whether a change in our customers ' trust could negatively impact our marketplaces segment 's results of operations on an ongoing basis or require us to increase promotional efforts to regain such trust . accordingly , we are not able to precisely forecast any possible future impact to our revenues or expenses attributable to the cyberattack . our payments segment total net revenues increased $ 1.3 billion , or 19 % , in 2014 compared to 2013 . the increase in total net revenues was driven primarily by an increase in net total payment volume ( tpv ) ( as defined below ) of 27 % . our payments segment operating margin decreased 0.7 percentage points in 2014 compared to 2013 , due primarily to increased investment in our marketing programs and product development partially offset by a favorable transaction expense rate . our enterprise segment total net revenues increased $ 72 million , or 6 % , in 2014 compared to 2013 . the increase in total net revenues was driven primarily by an increase in gross merchandise sales ( as defined below ) of 13 % in 2014 compared to 2013 . our enterprise segment operating margin was relatively consistent for 2014 compared to 2013 , increasing 0.5 percentage points . in 2013 , net revenues increased 14 % to $ 16.0 billion compared to $ 14.1 billion in 2012 , driven primarily by increases in net revenues from each of our business segments . story_separator_special_tag payments payments cost of net revenues increased $ 437 million , or 16 % , in 2014 compared to 2013 due primarily to the impact of growth in net tpv offset in part by favorable transaction expense rates . payments cost of net revenues as a percentage of payments net revenues decreased by 1.0 percentage points during 2014 compared to 2013 due to favorable transaction expense rates . payments cost of net revenues increased $ 466 million , or 21 % , in 2013 compared to 2012 due primarily to the impact of growth in net tpv and growth in costs related to our customer support initiatives . payments cost of net revenues as a percentage of payments net revenues increased by 0.8 percentage points during 2013 compared to 2012 due primarily to these same factors . enterprise enterprise cost of net revenues increased $ 89 million , or 11 % , during 2014 compared to 2013 due primarily to the impact of growth in gross merchandise sales . enterprise cost of net revenues as a percentage of enterprise net revenues increased by 3.1 percentage points during 2014 compared to 2013 due primarily to a lower take rate . enterprise cost of net revenues increased $ 126 million , or 18 % , during 2013 compared to 2012 due primarily to the impact of growth in gross merchandise sales as well as amortization expense driven by the initial roll out of the new suite of commerce technologies . enterprise cost of net revenues as a percentage of enterprise net revenues increased by 8.3 percentage points during 2013 compared to 2012 due primarily to these same factors . summary of operating expenses , non-operating items and provision for income taxes the following table summarizes changes in operating expenses , non-operating items and provision for income taxes for the periods presented : replace_table_token_10_th 55 the following table summarizes operating expenses , non-operating items and provision for income taxes as a percentage of net revenues for the periods presented : replace_table_token_11_th sales and marketing sales and marketing expenses consist primarily of advertising costs and marketing programs ( both online and offline ) , employee compensation , contractor costs , facilities costs and depreciation on equipment . online marketing expenses represent traffic acquisition costs in various channels such as paid search , affiliates marketing and display advertising . offline advertising includes brand campaigns , buyer/seller communications and general public relations expenses . sales and marketing expense increased by $ 527 million , or 17 % , in 2014 compared to 2013 . the increase in sales and marketing expense was due primarily to an increase in marketing program costs ( both online and offline programs ) , ebay 's and paypal 's brand campaigns and higher employee-related expenses ( including consultant costs ) . sales and marketing expense as a percentage of net revenues were 20 % and 19 % in 2014 and 2013 , respectively . sales and marketing expense increased by $ 147 million , or 5 % , in 2013 compared to 2012. the increase in sales and marketing expense was due primarily to higher employee-related expenses ( including consultant costs , facility costs and equipment-related costs ) , partially offset by a decrease in professional services fees and marketing program efficiencies . the decrease in marketing program costs was due primarily to a shift in focus from customer acquisition to customer retention ( for which certain associated expenses are recorded as a reduction in revenue instead of sales and marketing expense ) . sales and marketing expense as a percentage of net revenues were 19 % and 21 % in 2013 and 2012 , respectively . product development product development expenses consist primarily of employee compensation , contractor costs , facilities costs and depreciation on equipment . product development expenses are net of required capitalization of major site and other product development efforts , including the development of our next generation platform architecture , migration of certain platforms , seller tools and payments services projects . our top technology priorities include mobile , user experience , search , platform and products . capitalized internal use and website development costs were $ 395 million and $ 375 million in 2014 and 2013 , respectively , and are primarily reflected as a cost of net revenues when amortized in future periods . product development expenses increased by $ 232 million , or 13 % , in 2014 compared to 2013 . the increase was due primarily to higher employee-related costs ( including consultant costs ) driven by increased investment in platform and mobile . product development expenses as a net percentage of revenues were 11 % in both 2014 and 2013 . product development expenses increased by $ 195 million , or 12 % , in 2013 compared to 2012. the increase was due primarily to higher employee-related costs ( including consultant costs , facility costs and equipment-related costs ) driven by increased investment in platform , search , mobile and offline , as well as an increase in professional service fees . product development expenses as a net percentage of revenues were 11 % in both 2013 and 2012 . 56 general and administrative general and administrative expenses consist primarily of employee compensation , contractor costs , facilities costs , depreciation of equipment , employer payroll taxes on employee stock-based compensation , legal expenses , restructuring , insurance premiums and professional fees . our legal expenses , including those related to various ongoing legal proceedings , may fluctuate substantially from period to period . general and administrative expenses increased $ 140 million , or 8 % , in 2014 compared to 2013 . the increase was due primarily to higher employee-related costs and costs related to our planned separation of our paypal business . general and administrative expenses as a percentage of net revenues were 10 % in 2014 and 11 % in 2013 . general and administrative expenses increased $

