22 winchester segment income of $ 63.0 million in 2010 , which represented the second highest level of segment income in at least the last two decades , declined 8 % compared to the prior year segment income of $ 68.6 million . the higher than normal levels of commercial demand that began in the fourth quarter of 2008 continued through the second quarter of 2010. beginning with the third quarter of 2010 , winchester began to experience a decline in commercial demand from the 2009 levels . however , the second half of 2010 commercial demand remained stronger than 2007 levels . commercial volumes , excluding rimfire , for 2010 decreased approximately 12 % from prior year levels . on december 9 , 2010 , our board of directors approved a plan to convert the 260,000 tons of mercury cell capacity at our charleston , tn facility to 200,000 tons of membrane capacity capable of producing both potassium hydroxide and caustic soda . the project has an estimated capital cost of approximately $ 160 million . the board of directors also approved a plan to reconfigure our augusta , ga facility to manufacture bleach and distribute caustic soda , while discontinuing chlor alkali manufacturing at this site . this action will reduce our chlor alkali manufacturing capacity by 100,000 tons . we based our decision on several factors . first , over the past eighteen months we have experienced a steady increase in the number of customers unwilling to accept our products manufactured using mercury cell technology . second , there is federal legislation that was passed in 2008 governing the treatment of mercury that significantly limits our recycling options after december 31 , 2012. we concluded that exiting mercury cell technology production after 2012 represented an unacceptable future cost risk . further , the conversion of the charleston , tn plant to membrane technology will reduce the electricity usage per ecu produced by approximately 25 % and the configuration of the new plant will result in an increase in our capacity to produce potassium hydroxide . the decision to reconfigure the augusta , ga facility to manufacture bleach and distribute caustic soda removes the highest cost production capacity from our system . we currently expect to complete these conversions by the end of 2012. on november 3 , 2010 , we announced that we had made the decision to relocate winchester centerfire ammunition operations from east alton , il to oxford , ms. this relocation , when completed , is forecast to reduce winchester 's annual operating costs by approximately $ 30 million . consistent with this relocation decision we have initiated an estimated $ 110 million five-year project , which includes approximately $ 80 million of capital spending . the state of mississippi and local governments have provided incentives which should offset approximately 40 percent of the capital spending . once completed , winchester expects to have the most modern centerfire ammunition production facility in north america . our total restructuring charge for 2010 related to these actions was $ 34.2 million . the restructuring charge included write-off of equipment and facility costs of $ 17.5 million , acceleration of asset retirement obligations of $ 6.7 million , employee severance and related benefit costs of $ 6.0 million , a non-cash pension and other postretirement benefits curtailment charge of $ 3.0 million , and lease and other contract termination costs of $ 1.0 million . we expect to incur additional charges related to the implementation of plans to exit the use of mercury cell technology in the chlor alkali manufacturing process and the transfer of the winchester centerfire ammunition operations over the next several years ; however , at this time , we are not able to estimate the extent of any additional expenses that may be incurred in connection with these actions . income before taxes for 2010 included $ 7.2 million of recoveries from third parties for environmental costs incurred and expensed in prior periods . for 2009 , income before taxes also included $ 82.1 million of recoveries from third parties for environmental costs incurred and expensed in prior periods . income tax expense for 2010 included $ 13.5 million of favorable adjustments associated with the expiration of statutes of limitation in domestic and foreign jurisdictions and a reduction in expense related to the release of a valuation allowance recorded against the foreign tax credit carryforward deferred tax asset generated by our canadian operations . income tax expense for 2009 included $ 6.0 million of favorable adjustments associated with the expiration of statutes of limitation in domestic and foreign jurisdictions and reductions in expense associated with the finalization of the 2008 income tax returns . 23 in september 2010 , we redeemed industrial development and environmental improvement tax-exempt bonds ( industrial revenue bonds ) totaling $ 18.9 million , with maturity dates of february 2016 and march 2016. we paid a premium of $ 0.4 million to the bond holders , which was included in interest expense . we also recognized a $ 0.3 million deferred gain in interest expense related to the interest rate swaps , which were terminated in april 2010 , on these industrial revenue bonds . in october 2010 , we redeemed additional industrial revenue bonds totaling $ 1.8 million , with a maturity date of october 2014. in october 2010 , we completed a financing of go zone and recovery zone tax-exempt bonds totaling $ 70.0 million due 2024. we have the option to borrow up to the entire $ 70.0 million in a series of draw downs through december 31 , 2011. during 2010 , we drew $ 34.0 million of these bonds . the proceeds from these bonds are required to be used to fund capital project spending at our mcintosh , al facility . story_separator_special_tag during february 2010 , an $ 80 per ton caustic soda price increase was announced . we began realizing a portion of this price increase in caustic soda in the second quarter of 2010. caustic soda demand continued to improve , and as a result , during the third quarter of 2010 , three additional caustic soda price increases were announced totaling $ 135 per ton . we believe that a portion of the $ 135 per ton caustic soda price increases announced during the third quarter of 2010 will be realized . we anticipate some additional benefits from these price increases and from contracts that re-set on an annual basis to be realized in the first half of 2011. additionally , we announced a $ 40 per ton caustic soda price increase in january 2011. while the success of this $ 40 per ton caustic soda price increase is not yet known , some portion of the benefits of this price increase , if realized , would impact our system beginning in the second quarter of 2011. pension and postretirement benefits under asc 715 , formerly sfas no . 158 , we recorded an after-tax charge of $ 26.0 million ( $ 42.3 million pretax ) to shareholders ' equity as of december 31 , 2010 for our pension and other postretirement plans . this charge reflected a 45-basis point decrease in the plans ' discount rate , partially offset by the favorable performance on plan assets during 2010. in 2009 , we recorded an after-tax charge of $ 27.3 million ( $ 41.7 million pretax ) to shareholders ' equity as of december 31 , 2009 for our pension and other postretirement plans . this charge reflected a 50-basis point decrease in the plans ' discount rate , partially offset by the favorable performance on plan assets during 2009. in 2008 , we recorded an after-tax charge of $ 99.4 million ( $ 162.7 million pretax ) to shareholders ' equity as of december 31 , 2008 for our pension and other postretirement plans . this charge reflected the unfavorable performance on plan assets during 2008. the non-cash charges to shareholders ' equity do not affect our ability to borrow under our senior revolving credit facility . during the third quarter of 2006 , the “ pension protection act of 2006 ” , amended by “ the worker , retiree , and employer recovery act , ” during the fourth quarter of 2008 , became law . among the stated objectives of the laws are the protection of both pension beneficiaries and the financial health of the pbgc . to accomplish these objectives , the new laws require sponsors to fund defined benefit pension plans earlier than previous requirements and to pay increased pbgc premiums . the laws require defined benefit pension plans to be fully funded for 2011. based on our plan assumptions and estimates , we will not be required to make any cash contributions to the domestic defined benefit pension plan at least through 2011. we do have a small canadian defined benefit pension plan to which we made $ 9.8 million and $ 4.5 million of cash contributions in 2010 and 2009 , respectively , and we anticipate less than $ 5 million of cash contributions in 2011. at december 31 , 2010 , the market value of assets in our defined benefit pension plans of $ 1,800.4 million exceeded the projected benefit obligation by $ 16.3 million . components of net periodic benefit ( income ) costs were : replace_table_token_4_th 28 in december 2010 , we recorded a curtailment charge for pension benefits of $ 3.2 million and a credit for other postretirement benefits of $ 0.2 million associated with the relocation of our winchester centerfire ammunition manufacturing operations from east alton , il to oxford , ms. these amounts were included in the restructuring charge for 2010. in 2008 , we recorded curtailment charges of $ 4.1 million associated with the transition of a portion of our east alton , il winchester hourly workforce and our mcintosh , al chlor alkali hourly workforce from a defined benefit pension plan to a defined contribution pension plan . in march 2010 , we recorded a charge of $ 1.3 million associated with an agreement to withdraw our henderson , nv chlor alkali hourly workforce from a multi-employer defined benefit pension plan . the service cost and the amortization of prior service cost components of pension expense related to employees of the operating segments are allocated to the operating segments based on their respective estimated census data . consolidated results of operations replace_table_token_5_th 2010 compared to 2009 our total sales for 2010 were $ 1,585.9 million compared to $ 1,531.5 million last year , an increase of $ 54.4 million , or 4 % . chlor alkali products ' sales increased by $ 72.8 million , or 8 % , primarily due to increased shipment volumes partially offset by lower ecu prices . our ecu netbacks , excluding sunbelt , decreased 9 % compared to last year . winchester sales decreased by $ 18.4 million , or 3 % , from 2009 primarily due to the decline in shipments to commercial customers , partially offset by higher shipments to military , international , industrial and law enforcement customers . 29 gross margin decreased $ 72.8 million , or 24 % , from 2009 , primarily due to the impact of decreased recoveries from third parties for environmental costs incurred and expensed in prior periods . gross margin in 2010 was also impacted by lower winchester gross margin resulting from decreased volumes and decreased chlor alkali gross margin resulting from lower ecu netbacks , partially offset by higher volumes . gross margin as a percentage of sales decreased to 15 % in 2010 from 20 % in 2009. selling and administration expenses in 2010 decreased $ 0.9 million , or 1 % , from 2009 ,

cash flow data replace_table_token_10_th operating activities for 2010 , cash provided by operating activities decreased by $ 84.7 million from 2009 primarily due to lower earnings partially offset by a smaller increase in working capital . in 2010 , working capital increased $ 9.7 million compared with an increase of $ 22.6 million in 2009. our days sales outstanding decreased by approximately two days compared to prior year . accounts payable and accrued liabilities increased from december 31 , 2009 by $ 14.1 million . inventories increased from december 31 , 2009 by $ 31.8 million , primarily due to higher commodity costs and a return to a more normal level of inventory at winchester . the 2010 cash from operations was also affected by a $ 27.0 million decrease in cash tax payments . in 2010 , we made cash contributions to our foreign defined benefit pension plan of $ 9.8 million . for 2009 , cash provided by operating activities increased by $ 84.6 million from 2008 primarily due to a smaller increase in working capital than the prior year . in 2009 , working capital increased $ 22.6 million compared with an increase of $ 97.8 million in 2008. receivables decreased from december 31 , 2008 by $ 29.7 million , primarily due to lower sales . our days sales outstanding was consistent with 2008. accounts payable and accrued liabilities decreased from december 31 , 2008 by $ 43.5 million , primarily as a result of the timing of payments and a $ 20.6 million payment for the final settlement of working capital on the sale of the metals business , which was consistent with the estimated working capital adjustment we anticipated from the transaction . the 2009 cash from operations was also affected by a $ 57.9 million decrease in cash tax payments .


 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 flow data replace_table_token_10_th operating activities for 2010 , cash provided by operating activities decreased by $ 84.7 million from 2009 primarily due to lower earnings partially offset by a smaller increase in working capital . in 2010 , working capital increased $ 9.7 million compared with an increase of $ 22.6 million in 2009. our days sales outstanding decreased by approximately two days compared to prior year . accounts payable and accrued liabilities increased from december 31 , 2009 by $ 14.1 million . inventories increased from december 31 , 2009 by $ 31.8 million , primarily due to higher commodity costs and a return to a more normal level of inventory at winchester . the 2010 cash from operations was also affected by a $ 27.0 million decrease in cash tax payments . in 2010 , we made cash contributions to our foreign defined benefit pension plan of $ 9.8 million . for 2009 , cash provided by operating activities increased by $ 84.6 million from 2008 primarily due to a smaller increase in working capital than the prior year . in 2009 , working capital increased $ 22.6 million compared with an increase of $ 97.8 million in 2008. receivables decreased from december 31 , 2008 by $ 29.7 million , primarily due to lower sales . our days sales outstanding was consistent with 2008. accounts payable and accrued liabilities decreased from december 31 , 2008 by $ 43.5 million , primarily as a result of the timing of payments and a $ 20.6 million payment for the final settlement of working capital on the sale of the metals business , which was consistent with the estimated working capital adjustment we anticipated from the transaction . the 2009 cash from operations was also affected by a $ 57.9 million decrease in cash tax payments .
```    
 Suspicious Activity Report : 22 winchester segment income of $ 63.0 million in 2010 , which represented the second highest level of segment income in at least the last two decades , declined 8 % compared to the prior year segment income of $ 68.6 million . the higher than normal levels of commercial demand that began in the fourth quarter of 2008 continued through the second quarter of 2010. beginning with the third quarter of 2010 , winchester began to experience a decline in commercial demand from the 2009 levels . however , the second half of 2010 commercial demand remained stronger than 2007 levels . commercial volumes , excluding rimfire , for 2010 decreased approximately 12 % from prior year levels . on december 9 , 2010 , our board of directors approved a plan to convert the 260,000 tons of mercury cell capacity at our charleston , tn facility to 200,000 tons of membrane capacity capable of producing both potassium hydroxide and caustic soda . the project has an estimated capital cost of approximately $ 160 million . the board of directors also approved a plan to reconfigure our augusta , ga facility to manufacture bleach and distribute caustic soda , while discontinuing chlor alkali manufacturing at this site . this action will reduce our chlor alkali manufacturing capacity by 100,000 tons . we based our decision on several factors . first , over the past eighteen months we have experienced a steady increase in the number of customers unwilling to accept our products manufactured using mercury cell technology . second , there is federal legislation that was passed in 2008 governing the treatment of mercury that significantly limits our recycling options after december 31 , 2012. we concluded that exiting mercury cell technology production after 2012 represented an unacceptable future cost risk . further , the conversion of the charleston , tn plant to membrane technology will reduce the electricity usage per ecu produced by approximately 25 % and the configuration of the new plant will result in an increase in our capacity to produce potassium hydroxide . the decision to reconfigure the augusta , ga facility to manufacture bleach and distribute caustic soda removes the highest cost production capacity from our system . we currently expect to complete these conversions by the end of 2012. on november 3 , 2010 , we announced that we had made the decision to relocate winchester centerfire ammunition operations from east alton , il to oxford , ms. this relocation , when completed , is forecast to reduce winchester 's annual operating costs by approximately $ 30 million . consistent with this relocation decision we have initiated an estimated $ 110 million five-year project , which includes approximately $ 80 million of capital spending . the state of mississippi and local governments have provided incentives which should offset approximately 40 percent of the capital spending . once completed , winchester expects to have the most modern centerfire ammunition production facility in north america . our total restructuring charge for 2010 related to these actions was $ 34.2 million . the restructuring charge included write-off of equipment and facility costs of $ 17.5 million , acceleration of asset retirement obligations of $ 6.7 million , employee severance and related benefit costs of $ 6.0 million , a non-cash pension and other postretirement benefits curtailment charge of $ 3.0 million , and lease and other contract termination costs of $ 1.0 million . we expect to incur additional charges related to the implementation of plans to exit the use of mercury cell technology in the chlor alkali manufacturing process and the transfer of the winchester centerfire ammunition operations over the next several years ; however , at this time , we are not able to estimate the extent of any additional expenses that may be incurred in connection with these actions . income before taxes for 2010 included $ 7.2 million of recoveries from third parties for environmental costs incurred and expensed in prior periods . for 2009 , income before taxes also included $ 82.1 million of recoveries from third parties for environmental costs incurred and expensed in prior periods . income tax expense for 2010 included $ 13.5 million of favorable adjustments associated with the expiration of statutes of limitation in domestic and foreign jurisdictions and a reduction in expense related to the release of a valuation allowance recorded against the foreign tax credit carryforward deferred tax asset generated by our canadian operations . income tax expense for 2009 included $ 6.0 million of favorable adjustments associated with the expiration of statutes of limitation in domestic and foreign jurisdictions and reductions in expense associated with the finalization of the 2008 income tax returns . 23 in september 2010 , we redeemed industrial development and environmental improvement tax-exempt bonds ( industrial revenue bonds ) totaling $ 18.9 million , with maturity dates of february 2016 and march 2016. we paid a premium of $ 0.4 million to the bond holders , which was included in interest expense . we also recognized a $ 0.3 million deferred gain in interest expense related to the interest rate swaps , which were terminated in april 2010 , on these industrial revenue bonds . in october 2010 , we redeemed additional industrial revenue bonds totaling $ 1.8 million , with a maturity date of october 2014. in october 2010 , we completed a financing of go zone and recovery zone tax-exempt bonds totaling $ 70.0 million due 2024. we have the option to borrow up to the entire $ 70.0 million in a series of draw downs through december 31 , 2011. during 2010 , we drew $ 34.0 million of these bonds . the proceeds from these bonds are required to be used to fund capital project spending at our mcintosh , al facility . story_separator_special_tag during february 2010 , an $ 80 per ton caustic soda price increase was announced . we began realizing a portion of this price increase in caustic soda in the second quarter of 2010. caustic soda demand continued to improve , and as a result , during the third quarter of 2010 , three additional caustic soda price increases were announced totaling $ 135 per ton . we believe that a portion of the $ 135 per ton caustic soda price increases announced during the third quarter of 2010 will be realized . we anticipate some additional benefits from these price increases and from contracts that re-set on an annual basis to be realized in the first half of 2011. additionally , we announced a $ 40 per ton caustic soda price increase in january 2011. while the success of this $ 40 per ton caustic soda price increase is not yet known , some portion of the benefits of this price increase , if realized , would impact our system beginning in the second quarter of 2011. pension and postretirement benefits under asc 715 , formerly sfas no . 158 , we recorded an after-tax charge of $ 26.0 million ( $ 42.3 million pretax ) to shareholders ' equity as of december 31 , 2010 for our pension and other postretirement plans . this charge reflected a 45-basis point decrease in the plans ' discount rate , partially offset by the favorable performance on plan assets during 2010. in 2009 , we recorded an after-tax charge of $ 27.3 million ( $ 41.7 million pretax ) to shareholders ' equity as of december 31 , 2009 for our pension and other postretirement plans . this charge reflected a 50-basis point decrease in the plans ' discount rate , partially offset by the favorable performance on plan assets during 2009. in 2008 , we recorded an after-tax charge of $ 99.4 million ( $ 162.7 million pretax ) to shareholders ' equity as of december 31 , 2008 for our pension and other postretirement plans . this charge reflected the unfavorable performance on plan assets during 2008. the non-cash charges to shareholders ' equity do not affect our ability to borrow under our senior revolving credit facility . during the third quarter of 2006 , the “ pension protection act of 2006 ” , amended by “ the worker , retiree , and employer recovery act , ” during the fourth quarter of 2008 , became law . among the stated objectives of the laws are the protection of both pension beneficiaries and the financial health of the pbgc . to accomplish these objectives , the new laws require sponsors to fund defined benefit pension plans earlier than previous requirements and to pay increased pbgc premiums . the laws require defined benefit pension plans to be fully funded for 2011. based on our plan assumptions and estimates , we will not be required to make any cash contributions to the domestic defined benefit pension plan at least through 2011. we do have a small canadian defined benefit pension plan to which we made $ 9.8 million and $ 4.5 million of cash contributions in 2010 and 2009 , respectively , and we anticipate less than $ 5 million of cash contributions in 2011. at december 31 , 2010 , the market value of assets in our defined benefit pension plans of $ 1,800.4 million exceeded the projected benefit obligation by $ 16.3 million . components of net periodic benefit ( income ) costs were : replace_table_token_4_th 28 in december 2010 , we recorded a curtailment charge for pension benefits of $ 3.2 million and a credit for other postretirement benefits of $ 0.2 million associated with the relocation of our winchester centerfire ammunition manufacturing operations from east alton , il to oxford , ms. these amounts were included in the restructuring charge for 2010. in 2008 , we recorded curtailment charges of $ 4.1 million associated with the transition of a portion of our east alton , il winchester hourly workforce and our mcintosh , al chlor alkali hourly workforce from a defined benefit pension plan to a defined contribution pension plan . in march 2010 , we recorded a charge of $ 1.3 million associated with an agreement to withdraw our henderson , nv chlor alkali hourly workforce from a multi-employer defined benefit pension plan . the service cost and the amortization of prior service cost components of pension expense related to employees of the operating segments are allocated to the operating segments based on their respective estimated census data . consolidated results of operations replace_table_token_5_th 2010 compared to 2009 our total sales for 2010 were $ 1,585.9 million compared to $ 1,531.5 million last year , an increase of $ 54.4 million , or 4 % . chlor alkali products ' sales increased by $ 72.8 million , or 8 % , primarily due to increased shipment volumes partially offset by lower ecu prices . our ecu netbacks , excluding sunbelt , decreased 9 % compared to last year . winchester sales decreased by $ 18.4 million , or 3 % , from 2009 primarily due to the decline in shipments to commercial customers , partially offset by higher shipments to military , international , industrial and law enforcement customers . 29 gross margin decreased $ 72.8 million , or 24 % , from 2009 , primarily due to the impact of decreased recoveries from third parties for environmental costs incurred and expensed in prior periods . gross margin in 2010 was also impacted by lower winchester gross margin resulting from decreased volumes and decreased chlor alkali gross margin resulting from lower ecu netbacks , partially offset by higher volumes . gross margin as a percentage of sales decreased to 15 % in 2010 from 20 % in 2009. selling and administration expenses in 2010 decreased $ 0.9 million , or 1 % , from 2009 ,

