corporate and other primarily represents our non-consolidated wheat milling joint venture , as well as our business solutions operations , which consist of commodities hedging , insurance and financial services related to crop production . corporate administrative expenses and interest are allocated to each business segment , and corporate and other , based on direct usage for services that can be tracked , such as information technology and legal , and other factors or considerations relevant to the costs incurred . many of our business activities are highly seasonal and operating results vary throughout the year . our revenues and income are generally lowest during the second and fourth fiscal quarters and highest during the first and third fiscal quarters . for example , in our ag segment , our crop nutrients and country operations businesses generally experience higher volumes and income during the spring planting season and in the fall , which corresponds to harvest . our grain marketing operations are also subject to fluctuations in volume and earnings based on producer harvests , world grain prices and demand . our energy segment generally experiences higher volumes and profitability in certain operating areas , such as refined products , in the summer and early fall when gasoline and diesel fuel usage is highest and is subject to global supply and demand forces . other energy products , such as propane , may experience higher volumes and profitability during the winter heating and crop drying seasons . our revenues , assets and cash flows can be significantly affected by global market prices for commodities such as petroleum products , natural gas , grains , oilseeds , crop nutrients and flour . changes in market prices for commodities that we purchase without a corresponding change in the selling prices of those products can affect revenues and operating earnings . commodity prices are affected by a wide range of factors beyond our control , including the weather , crop damage due to disease or insects , drought , the availability and adequacy of supply , government regulations and policies , world events , and general political and economic conditions . our business is cyclical and in recent years the ag and energy economies were near the peak of the cycle . the ag and energy industries have fallen off of their peaks and entered into a down cycle characterized by reduced commodity prices and lower margins globally . this down cycle also impacts the nitrogen fertilizer industry and as a result , we are similarly impacted in our nitrogen production business . we are unable to predict how long this down cycle will last or how severe it may be . during this period , we , along with our competitors and customers , expect our revenues , margins and cash flows to be under 21 pressure as energy and commodity prices remain low and potentially decline further . as we operate in this ongoing down cycle , we have taken and are continuing to take prudent actions regarding costs and investments , while continuing to position ourselves to take advantage of opportunities as they arise . these prudent actions included holding overhead costs flat and reducing capital investments for fiscal 2016 , which we intend to continue through fiscal 2017 and into fiscal 2018 , as well as focusing on the return we earn on our investments in assets . while our revenues and operating results are derived from businesses and operations which are wholly-owned and majority-owned , a portion of our business operations are conducted through companies in which we hold ownership interests of 50 % or less and do not control the operations . we account for these investments primarily using the equity method of accounting , wherein we record our proportionate share of income or loss reported by the entity as equity income from investments , without consolidating the revenues and expenses of the entity in our consolidated statements of operations . in our ag segment , this principally includes our 50 % ownership in temco , llc . in our nitrogen production segment , this consists of our 11.4 % ownership in cf nitrogen . in our foods segment , this consists of our 50 % ownership in ventura foods . in corporate and other , this principally includes our 12 % ownership in ardent mills . results of operations comparison of the years ended august 31 , 2016 and 2015 general . we recorded income before income taxes of $ 419.9 million during the year ended august 31 , 2016 , compared to $ 768.2 million recorded during the year ended august 31 , 2015 , a decrease of $ 348.3 million ( 45 % ) . results reflect decreased pretax earnings in our energy and ag segments , as well as corporate and other , partially offset by increased pretax earnings in our foods segment , which was previously reported as a component of corporate and other , and our new nitrogen production segment , which reflects the results of our strategic investment in cf nitrogen . our energy segment generated income before income taxes of $ 275.4 million for the year ended august 31 , 2016 , compared to $ 538.1 million for the year ended august 31 , 2015 , representing a decrease of $ 262.7 million ( 49 % ) , primarily due to significantly reduced refining margins in fiscal 2016. our transportation business also experienced a decline while our propane and lubricants businesses earnings increased versus the prior year . we are subject to the renewable fuel standard ( `` rfs `` ) which requires refiners to blend renewable fuels ( e.g . , ethanol , biodiesel ) into their finished transportation fuels or purchase renewable energy credits , known as renewable identification numbers ( `` rins `` ) , in lieu of blending . story_separator_special_tag we recorded income before income taxes of $ 768.2 million during the year ended august 31 , 2015 , compared to $ 1,131.3 million recorded during the year ended august 31 , 2014 , a decrease of $ 363.1 million ( 32 % ) . results reflect decreased pretax earnings in our energy and ag segments , as well as corporate and other , partially offset by increased income in our foods segment , which was previously reported as a component of corporate and other . the results reflect an impairment in fiscal 2015 associated with our exit of our spiritwood project of approximately $ 116.5 million , as a well as a gain associated with the formation of ardent mills of $ 109.2 million in fiscal 2014 which did not reoccur in fiscal 2015. our energy segment generated income before income taxes of $ 538.1 million for the year ended august 31 , 2015 compared to $ 728.4 million for the year ended august 31 , 2014 , representing a decrease of $ 190.3 million ( 26 % ) , primarily due to significantly reduced refining margins in fiscal 2015 as a result of the turnaround at our mcpherson , kansas , refinery in the third quarter of fiscal 2015 and the turnaround at our laurel , montana refinery in the fourth quarter of fiscal 2015. we are subject to the rfs , which requires refiners to blend renewable fuels ( e.g . , ethanol , biodiesel ) into their finished transportation fuels or purchase renewable energy credits , known as rins , in lieu of blending . the epa generally establishes new annual renewable fuel percentage standards for each compliance year in the preceding year . we generate rins under the rfs in our renewable fuels operations and through our blending activities at our terminals , however we can not generate enough rins to meet the needs of our refining capacity and rins must be purchased on the open market . the price of rins can be volatile . on november 30 , 2015 , the epa released the final mandate for years 2015 and 2014 resulting in an increase to the price of rins . this price increase did not have a material impact on our financial results during fiscal 2015 or 2014 as it related to our purchases of rins . our ag segment generated income before income taxes of $ 149.6 million for the year ended august 31 , 2015 , compared to $ 213.4 million in the year ended august 31 , 2014 , a decrease in earnings of $ 63.8 million ( 30 % ) . the decrease in our ag segment results was primarily driven by an impairment charge of $ 116.5 million which was recorded in fiscal 2015 and was associated with our decision to cease development of our previously planned nitrogen fertilizer plant in spiritwood , north dakota . our grain marketing earnings decreased $ 44.1 million during the year ended august 31 , 2015 compared with the prior year , primarily as a result of robust logistical performance in fiscal 2014 , which did n't reoccur in fiscal 2015 , as well as additional expenses related to growth and foreign exchange losses , partially offset by increased margins . our country operations earnings decreased $ 22.1 million , primarily from decreased retail agronomy margins and additional expenses related to growth , which was partially offset by increased grain volumes and margins during the year ended august 31 , 2015 , compared to the prior year . earnings from our wholesale crop nutrients business increased by $ 9.0 million for the year ended august 31 , 2015 , compared to the prior year , primarily due to increased margins , partially offset by decreased volumes . earnings from our renewable fuels marketing and production operations decreased $ 10.5 million during the year ended august 31 , 2015 , primarily due to significantly lower market prices for ethanol , which resulted in lower marketing commissions and was partially offset by earnings from the acquisitions of our annawan , illinois ethanol plant in our fourth quarter of fiscal 2015 and our rochelle , illinois ethanol plant in the fourth quarter of fiscal 2014. our processing and food ingredients business experienced an increase in earnings of $ 111.0 million for the year ended august 31 , 2015 compared with the prior year , primarily due to a non-cash 25 impairment charge in fiscal 2014 of $ 74.5 million related to certain assets in israel . in addition , we had a decrease in operating expenses at our plants related to a reduction in the price of natural gas as well as increased margins . our foods segment generated income before income taxes of $ 62.6 million for the year ended august 31 , 2015 compared to $ 48.4 million for the prior year , an increase of $ 14.2 million ( 29 % ) . the increase was primarily the result of increased sales volumes . corporate and other generated income before income taxes of $ 17.7 million for the year ended august 31 , 2015 compared to $ 141.1 million during the previous year , a decrease in earnings of $ 123.4 million ( 87 % ) . the decrease was primarily related to a $ 109.2 million gain associated with the contribution of our horizon milling assets to the ardent mills joint venture formed during fiscal 2014. see note 4 , investments , of the notes to consolidated financial statements that are included in this annual report on form 10-k for additional information . net income attributable to chs inc . consolidated net income attributable to chs inc. for the year ended august 31 , 2015 was $ 781.0 million compared to $ 1,081.4 million for the year ended august 31 , 2014 , which represents a $ 300.4 million decrease ( 28 % ) . revenues . consolidated revenues were

cash flows from financing activities for the years ended august 31 , 2016 , 2015 and 2014 , our financing activities provided net cash of $ 1.8 billion , $ 153.8 million and $ 201.5 million , respectively . working capital financing : we finance our working capital needs through lines of credit with domestic and international banks . on august 31 , 2016 , we had a five-year , unsecured , revolving facility with a committed amount of $ 3.0 billion and $ 700.0 million outstanding . in addition , during the year ended august 31 , 2016 , we entered into three bilateral , uncommitted revolving credit facilities with an aggregate capacity of $ 1.3 billion . as of august 31 , 2016 , the aggregate capacity is $ 600.0 million with $ 300.0 million of outstanding borrowings under these facilities . in addition to our primary revolving line of credit , we have a three-year $ 325.0 million committed revolving pre-export credit facility for chs agronegocio industria e comercio ltda ( `` chs agronegocio '' ) , our wholly-owned subsidiary , to provide financing for its working capital needs arising from its purchases and sales of grains , fertilizers and other agricultural products which expires in april 2019. as of august 31 , 2016 , the outstanding balance under this facility was $ 260.0 million . as of august 31 , 2016 our wholly-owned subsidiaries , chs europe s.a.r.l and chs agronegocio , had uncommitted lines of credit of $ 290.1 million outstanding . in addition , our other international subsidiaries had lines of credit totaling $ 252.1 million outstanding at august 31 , 2016 , of which $ 27.7 million was collateralized . 31 on august 31 , 2016 and 2015 , we had total short-term indebtedness outstanding on these various facilities and other miscellaneous short-term notes payable totaling $ 1.8 billion and $ 813.7 million , respectively . we have two commercial paper programs with an aggregate capacity of $ 125.0 million , with two banks participating in our revolving credit facilities . terms of our credit facilities do not allow them to be used to pay principal under a commercial paper facility .


 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 from financing activities for the years ended august 31 , 2016 , 2015 and 2014 , our financing activities provided net cash of $ 1.8 billion , $ 153.8 million and $ 201.5 million , respectively . working capital financing : we finance our working capital needs through lines of credit with domestic and international banks . on august 31 , 2016 , we had a five-year , unsecured , revolving facility with a committed amount of $ 3.0 billion and $ 700.0 million outstanding . in addition , during the year ended august 31 , 2016 , we entered into three bilateral , uncommitted revolving credit facilities with an aggregate capacity of $ 1.3 billion . as of august 31 , 2016 , the aggregate capacity is $ 600.0 million with $ 300.0 million of outstanding borrowings under these facilities . in addition to our primary revolving line of credit , we have a three-year $ 325.0 million committed revolving pre-export credit facility for chs agronegocio industria e comercio ltda ( `` chs agronegocio '' ) , our wholly-owned subsidiary , to provide financing for its working capital needs arising from its purchases and sales of grains , fertilizers and other agricultural products which expires in april 2019. as of august 31 , 2016 , the outstanding balance under this facility was $ 260.0 million . as of august 31 , 2016 our wholly-owned subsidiaries , chs europe s.a.r.l and chs agronegocio , had uncommitted lines of credit of $ 290.1 million outstanding . in addition , our other international subsidiaries had lines of credit totaling $ 252.1 million outstanding at august 31 , 2016 , of which $ 27.7 million was collateralized . 31 on august 31 , 2016 and 2015 , we had total short-term indebtedness outstanding on these various facilities and other miscellaneous short-term notes payable totaling $ 1.8 billion and $ 813.7 million , respectively . we have two commercial paper programs with an aggregate capacity of $ 125.0 million , with two banks participating in our revolving credit facilities . terms of our credit facilities do not allow them to be used to pay principal under a commercial paper facility .
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 Suspicious Activity Report : corporate and other primarily represents our non-consolidated wheat milling joint venture , as well as our business solutions operations , which consist of commodities hedging , insurance and financial services related to crop production . corporate administrative expenses and interest are allocated to each business segment , and corporate and other , based on direct usage for services that can be tracked , such as information technology and legal , and other factors or considerations relevant to the costs incurred . many of our business activities are highly seasonal and operating results vary throughout the year . our revenues and income are generally lowest during the second and fourth fiscal quarters and highest during the first and third fiscal quarters . for example , in our ag segment , our crop nutrients and country operations businesses generally experience higher volumes and income during the spring planting season and in the fall , which corresponds to harvest . our grain marketing operations are also subject to fluctuations in volume and earnings based on producer harvests , world grain prices and demand . our energy segment generally experiences higher volumes and profitability in certain operating areas , such as refined products , in the summer and early fall when gasoline and diesel fuel usage is highest and is subject to global supply and demand forces . other energy products , such as propane , may experience higher volumes and profitability during the winter heating and crop drying seasons . our revenues , assets and cash flows can be significantly affected by global market prices for commodities such as petroleum products , natural gas , grains , oilseeds , crop nutrients and flour . changes in market prices for commodities that we purchase without a corresponding change in the selling prices of those products can affect revenues and operating earnings . commodity prices are affected by a wide range of factors beyond our control , including the weather , crop damage due to disease or insects , drought , the availability and adequacy of supply , government regulations and policies , world events , and general political and economic conditions . our business is cyclical and in recent years the ag and energy economies were near the peak of the cycle . the ag and energy industries have fallen off of their peaks and entered into a down cycle characterized by reduced commodity prices and lower margins globally . this down cycle also impacts the nitrogen fertilizer industry and as a result , we are similarly impacted in our nitrogen production business . we are unable to predict how long this down cycle will last or how severe it may be . during this period , we , along with our competitors and customers , expect our revenues , margins and cash flows to be under 21 pressure as energy and commodity prices remain low and potentially decline further . as we operate in this ongoing down cycle , we have taken and are continuing to take prudent actions regarding costs and investments , while continuing to position ourselves to take advantage of opportunities as they arise . these prudent actions included holding overhead costs flat and reducing capital investments for fiscal 2016 , which we intend to continue through fiscal 2017 and into fiscal 2018 , as well as focusing on the return we earn on our investments in assets . while our revenues and operating results are derived from businesses and operations which are wholly-owned and majority-owned , a portion of our business operations are conducted through companies in which we hold ownership interests of 50 % or less and do not control the operations . we account for these investments primarily using the equity method of accounting , wherein we record our proportionate share of income or loss reported by the entity as equity income from investments , without consolidating the revenues and expenses of the entity in our consolidated statements of operations . in our ag segment , this principally includes our 50 % ownership in temco , llc . in our nitrogen production segment , this consists of our 11.4 % ownership in cf nitrogen . in our foods segment , this consists of our 50 % ownership in ventura foods . in corporate and other , this principally includes our 12 % ownership in ardent mills . results of operations comparison of the years ended august 31 , 2016 and 2015 general . we recorded income before income taxes of $ 419.9 million during the year ended august 31 , 2016 , compared to $ 768.2 million recorded during the year ended august 31 , 2015 , a decrease of $ 348.3 million ( 45 % ) . results reflect decreased pretax earnings in our energy and ag segments , as well as corporate and other , partially offset by increased pretax earnings in our foods segment , which was previously reported as a component of corporate and other , and our new nitrogen production segment , which reflects the results of our strategic investment in cf nitrogen . our energy segment generated income before income taxes of $ 275.4 million for the year ended august 31 , 2016 , compared to $ 538.1 million for the year ended august 31 , 2015 , representing a decrease of $ 262.7 million ( 49 % ) , primarily due to significantly reduced refining margins in fiscal 2016. our transportation business also experienced a decline while our propane and lubricants businesses earnings increased versus the prior year . we are subject to the renewable fuel standard ( `` rfs `` ) which requires refiners to blend renewable fuels ( e.g . , ethanol , biodiesel ) into their finished transportation fuels or purchase renewable energy credits , known as renewable identification numbers ( `` rins `` ) , in lieu of blending . story_separator_special_tag we recorded income before income taxes of $ 768.2 million during the year ended august 31 , 2015 , compared to $ 1,131.3 million recorded during the year ended august 31 , 2014 , a decrease of $ 363.1 million ( 32 % ) . results reflect decreased pretax earnings in our energy and ag segments , as well as corporate and other , partially offset by increased income in our foods segment , which was previously reported as a component of corporate and other . the results reflect an impairment in fiscal 2015 associated with our exit of our spiritwood project of approximately $ 116.5 million , as a well as a gain associated with the formation of ardent mills of $ 109.2 million in fiscal 2014 which did not reoccur in fiscal 2015. our energy segment generated income before income taxes of $ 538.1 million for the year ended august 31 , 2015 compared to $ 728.4 million for the year ended august 31 , 2014 , representing a decrease of $ 190.3 million ( 26 % ) , primarily due to significantly reduced refining margins in fiscal 2015 as a result of the turnaround at our mcpherson , kansas , refinery in the third quarter of fiscal 2015 and the turnaround at our laurel , montana refinery in the fourth quarter of fiscal 2015. we are subject to the rfs , which requires refiners to blend renewable fuels ( e.g . , ethanol , biodiesel ) into their finished transportation fuels or purchase renewable energy credits , known as rins , in lieu of blending . the epa generally establishes new annual renewable fuel percentage standards for each compliance year in the preceding year . we generate rins under the rfs in our renewable fuels operations and through our blending activities at our terminals , however we can not generate enough rins to meet the needs of our refining capacity and rins must be purchased on the open market . the price of rins can be volatile . on november 30 , 2015 , the epa released the final mandate for years 2015 and 2014 resulting in an increase to the price of rins . this price increase did not have a material impact on our financial results during fiscal 2015 or 2014 as it related to our purchases of rins . our ag segment generated income before income taxes of $ 149.6 million for the year ended august 31 , 2015 , compared to $ 213.4 million in the year ended august 31 , 2014 , a decrease in earnings of $ 63.8 million ( 30 % ) . the decrease in our ag segment results was primarily driven by an impairment charge of $ 116.5 million which was recorded in fiscal 2015 and was associated with our decision to cease development of our previously planned nitrogen fertilizer plant in spiritwood , north dakota . our grain marketing earnings decreased $ 44.1 million during the year ended august 31 , 2015 compared with the prior year , primarily as a result of robust logistical performance in fiscal 2014 , which did n't reoccur in fiscal 2015 , as well as additional expenses related to growth and foreign exchange losses , partially offset by increased margins . our country operations earnings decreased $ 22.1 million , primarily from decreased retail agronomy margins and additional expenses related to growth , which was partially offset by increased grain volumes and margins during the year ended august 31 , 2015 , compared to the prior year . earnings from our wholesale crop nutrients business increased by $ 9.0 million for the year ended august 31 , 2015 , compared to the prior year , primarily due to increased margins , partially offset by decreased volumes . earnings from our renewable fuels marketing and production operations decreased $ 10.5 million during the year ended august 31 , 2015 , primarily due to significantly lower market prices for ethanol , which resulted in lower marketing commissions and was partially offset by earnings from the acquisitions of our annawan , illinois ethanol plant in our fourth quarter of fiscal 2015 and our rochelle , illinois ethanol plant in the fourth quarter of fiscal 2014. our processing and food ingredients business experienced an increase in earnings of $ 111.0 million for the year ended august 31 , 2015 compared with the prior year , primarily due to a non-cash 25 impairment charge in fiscal 2014 of $ 74.5 million related to certain assets in israel . in addition , we had a decrease in operating expenses at our plants related to a reduction in the price of natural gas as well as increased margins . our foods segment generated income before income taxes of $ 62.6 million for the year ended august 31 , 2015 compared to $ 48.4 million for the prior year , an increase of $ 14.2 million ( 29 % ) . the increase was primarily the result of increased sales volumes . corporate and other generated income before income taxes of $ 17.7 million for the year ended august 31 , 2015 compared to $ 141.1 million during the previous year , a decrease in earnings of $ 123.4 million ( 87 % ) . the decrease was primarily related to a $ 109.2 million gain associated with the contribution of our horizon milling assets to the ardent mills joint venture formed during fiscal 2014. see note 4 , investments , of the notes to consolidated financial statements that are included in this annual report on form 10-k for additional information . net income attributable to chs inc . consolidated net income attributable to chs inc. for the year ended august 31 , 2015 was $ 781.0 million compared to $ 1,081.4 million for the year ended august 31 , 2014 , which represents a $ 300.4 million decrease ( 28 % ) . revenues . consolidated revenues were

