for the year ended december 31 , 2013 , we renewed five leases at rates similar to existing rates by either i ) amending the lease to extend the term and assign the lease to a new operator , ii ) combining individual leases into a master lease with no change to the term , iii ) combing an individual lease into a master lease and extending the term , iv ) amending a lease to extend the term or v ) combining two master leases into one master lease with no change to the term . our primary objectives are to create , sustain and enhance stockholder equity value and provide current income for distribution to stockholders through real estate investments in senior housing and long term care properties managed by experienced operators . to meet these objectives , we attempt to invest in properties that provide opportunity for additional value and current returns to our stockholders and diversify our investment portfolio by geographic location , operator , property type and form of investment . we opportunistically consider investments in health care facilities in related businesses where the business model is similar to our existing model and the opportunity provides an attractive expected return . consistent with this strategy , we pursue , from time to time , opportunities for potential acquisitions and investments , with due diligence and negotiations often at different stages of development at any particular time . with respect to skilled nursing properties , we attempt to invest in properties that do not have to rely on a high percentage of private-pay patients . we prefer to invest in a property that has significant market presence in its community and where state certificate of need and or licensing procedures limit the entry of competing properties . for assisted living and independent living investments we have attempted to diversify our portfolio both geographically and across product levels . memory care facilities offer specialized options for seniors with alzheimer 's disease and other forms of dementia . purpose built , free-standing memory care facilities offer an attractive alternative for private-pay residents affected by memory loss in comparison to other accommodations that typically have been provided within a secured unit of an assisted living or skilled nursing facility . these facilities offer dedicated care and specialized programming for various conditions relating to memory loss in a secured environment that is typically smaller in scale and more residential in nature than traditional assisted living facilities . residents require a higher level of care and more assistance with activities of daily living than in assisted living facilities . therefore , these facilities have staff available 24 hours a day to respond to the unique needs of their residents . substantially all of our revenues and sources of cash flows from operations are derived from operating lease rentals and interest earned on outstanding loans receivable . our investments in owned properties and mortgage loans represent our primary source of liquidity to fund distributions and are dependent upon the performance of the operators on their lease and loan obligations and the rates earned thereon . to the extent that the operators experience operating difficulties and are unable to generate sufficient cash to make payments to us , there could be a material adverse impact on our consolidated results of operations , liquidity and or financial condition . to mitigate this risk , we monitor our investments through a variety of methods determined by the type of health care facility and operator . our monitoring process includes periodic review of financial statements for each facility , periodic review of operator credit , scheduled property inspections and review of covenant compliance . 34 in addition to our monitoring and research efforts , we also structure our investments to help mitigate payment risk . some operating leases and loans are credit enhanced by guaranties and or letters of credit . in addition , operating leases are typically structured as master leases and loans are generally cross-defaulted and cross-collateralized with other loans , operating leases or agreements between us and the operator and its affiliates . depending upon the availability and cost of external capital , we anticipate making additional investments in health care related properties . new investments are generally funded from cash on hand , temporary borrowings under our unsecured revolving line of credit and internally generated cash flows . our investments generate internal cash from rent and interest receipts and principal payments on mortgage loans receivable . permanent financing for future investments , which replaces funds drawn under our unsecured revolving line of credit , is expected to be provided through a combination of public and private offerings of debt and equity securities and secured and unsecured debt financing . the timing , source and amount of cash flows provided by financing activities and used in investing activities are sensitive to the capital markets environment , especially to changes in interest rates . changes in the capital markets ' environment may impact the availability of cost-effective capital . we believe our business model has enabled and will continue to enable us to maintain the integrity of our property investments , including in response to financial difficulties that may be experienced by operators . traditionally , we have taken a conservative approach to managing our business , choosing to maintain liquidity and exercise patience until favorable investment opportunities arise . at december 31 , 2013 , we had $ 6.8 million of cash on hand , $ 219.0 million available under our $ 240.0 million unsecured revolving line of credit , and $ 30.0 million available under the uncommitted private shelf agreement . subsequent to december 31 , 2013 , we borrowed $ 11.5 million and , therefore , have $ 207.5 million available under or unsecured revolving line of credit . story_separator_special_tag ffo , as defined by nareit , means net income available to common stockholders ( computed in accordance with u.s. gaap ) excluding gains or losses on the sale of real estate and impairment write-downs of depreciable real estate plus real estate depreciation and amortization , and after adjustments for unconsolidated partnerships and joint ventures . our calculation of ffo may not be comparable to ffo reported by other reits that do not define the term in accordance with the current nareit definition or that have a different interpretation of the current nareit definition from us ; therefore , caution should be exercised when comparing our ffo to that of other reits . the following table reconciles net income available to common stockholders to ffo available to common stockholders ( unaudited , amounts in thousands , except per share amounts ) : replace_table_token_18_th critical accounting policies preparation of the consolidated financial statements in conformity with u.s. generally accepted accounting principles ( u.s. gaap ) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes . actual results could differ from those estimates . see item 8. financial statementsnote 2. summary of significant accounting policies for a description of the significant accounting policies we followed in preparing the consolidated financial statements for all periods presented . we have identified the following significant accounting policies as critical accounting policies in that they require significant judgment and estimates and have the most impact on financial reporting . impairments . impairment losses are recorded when events or changes in circumstances indicate the asset is impaired and the estimated undiscounted cash flows to be generated by the asset are less than its carrying amount . management assesses the impairment of properties individually and impairment losses are calculated as the excess of the carrying amount over the fair value of assets to be 42 held and used , and carrying amount over the fair value less cost to sell in instances where management has determined that we will dispose of the property . in determining fair value , we use current appraisals or other third party opinions of value and other estimates of fair value such as estimated discounted future cash flows . also , we evaluate the carrying values of mortgage loans receivable on an individual basis . management periodically evaluates the realizability of future cash flows from the mortgage loan receivable when events or circumstances , such as the non-receipt of principal and interest payments and or significant deterioration of the financial condition of the borrower , indicate that the carrying amount of the mortgage loan receivable may not be recoverable . an impairment charge is recognized in current period earnings and is calculated as the difference between the carrying amount of the mortgage loan receivable and the discounted cash flows expected to be received , or if foreclosure is probable , the fair value of the collateral securing the mortgage . accounting standards codification no . 320 , investmentsdebt and equity securities ( or asc 320 ) , requires an entity to assess whether it intends to sell , or it is more likely than not that it will be required to sell , a debt security in an unrealized loss position before recovery of its amortized cost basis . if either of these criteria is met , the entire difference between fair value and amortized cost is recognized as impairment through earnings . for securities that do not meet the aforementioned criteria , the amount of impairment is split into two components as follows : 1 ) other-than-temporary impairment ( or otti ) related to other factors such as an entity 's ability to make scheduled interest or principal payments on the debt securities , which is recognized in other comprehensive income and 2 ) otti related to credit loss , which must be recognized in the income statement . the credit loss is determined as the difference between the present value of the cash flows expected to be collected and the amortized cost basis . owned properties . we make estimates as part of our allocation of the purchase price of acquisitions to the various components of the acquisition based upon the relative fair value of each component . in determining fair value , we use current appraisals or other third party opinions of value . the most significant components of our allocations are typically the allocation of fair value to land and buildings and , for certain of our acquisitions , in-place leases and other intangible assets . in the case of the fair value of buildings and the allocation of value to land and other intangibles , the estimates of the values of these components will affect the amount of depreciation and amortization we record over the estimated useful life of the property acquired or the remaining lease term . in the case of the value of in-place leases , the appraisers make best estimates based on the evaluation of the specific characteristics of each tenant 's lease . factors considered include estimates of carrying costs during hypothetical expected lease-up periods , market conditions and costs to execute similar leases . these assumptions affect the amount of future revenue that we will recognize over the remaining lease term for the acquired in-place leases . we evaluate each purchase transaction to determine whether the acquired assets meet the definition of a business . transaction costs related to acquisitions that are not deemed to be businesses are included in the cost basis of the acquired assets , while transaction costs related to acquisitions that are deemed to be businesses are expensed as incurred . mortgage loans receivable . mortgage loans receivable we originate are recorded on an amortized cost basis . mortgage loans we acquire are recorded at fair value at the time of purchase net of any related premium or discount which is amortized as a yield adjustment to interest

liquidity and capital resources operating activities : at december 31 , 2013 , our real estate investment portfolio ( before accumulated depreciation and amortization ) consisted of $ 937.6 million invested primarily in owned long term health care properties and mortgage loans of approximately $ 167.1 million ( prior to deducting a $ 1.7 million reserve ) . our portfolio consists of investments in 100 skilled nursing properties , 106 assisted living properties , 9 range of care properties , two schools , six parcels of land under development and four parcels of land held-for-use . these properties are located in 30 states . assisted living properties include assisted living , independent living and memory care properties . range of care properties consist of properties providing skilled nursing and any combination of assisted living , independent living and or memory care services . for the year ended december 31 , 2013 , we had net cash provided by operating activities of $ 86.2 million . for the year ended december 31 , 2013 we recorded $ 4.0 million in straight-line rental income and $ 37,000 in straight-line rent receivable reserve . during the fourth quarter of 2013 , we wrote-off a $ 0.9 million straight-line rent receivable balance related to the transition of four assisted living 44 properties to a new lessee . for the remaining leases in place at december 31 , 2013 , assuming no modification or replacement of existing leases and no new leased investments are added to our portfolio , we currently expect that straight-line rental income will decrease from $ 3.9 million in 2013 to $ 2.2 million for projected annual 2014 and , conversely , our cash rental income is projected to increase from $ 96.0 million in 2013 to $ 97.5 million for projected annual 2014. during the year ended december 31 , 2013 , we received $ 96.0 million of cash rental revenue and recorded $ 0.7 million of amortized lease inducement cost . investing activities : for the year ended december 31 , 2013 , we used $ 164.0 million of cash for investing activities .


 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 operating activities : at december 31 , 2013 , our real estate investment portfolio ( before accumulated depreciation and amortization ) consisted of $ 937.6 million invested primarily in owned long term health care properties and mortgage loans of approximately $ 167.1 million ( prior to deducting a $ 1.7 million reserve ) . our portfolio consists of investments in 100 skilled nursing properties , 106 assisted living properties , 9 range of care properties , two schools , six parcels of land under development and four parcels of land held-for-use . these properties are located in 30 states . assisted living properties include assisted living , independent living and memory care properties . range of care properties consist of properties providing skilled nursing and any combination of assisted living , independent living and or memory care services . for the year ended december 31 , 2013 , we had net cash provided by operating activities of $ 86.2 million . for the year ended december 31 , 2013 we recorded $ 4.0 million in straight-line rental income and $ 37,000 in straight-line rent receivable reserve . during the fourth quarter of 2013 , we wrote-off a $ 0.9 million straight-line rent receivable balance related to the transition of four assisted living 44 properties to a new lessee . for the remaining leases in place at december 31 , 2013 , assuming no modification or replacement of existing leases and no new leased investments are added to our portfolio , we currently expect that straight-line rental income will decrease from $ 3.9 million in 2013 to $ 2.2 million for projected annual 2014 and , conversely , our cash rental income is projected to increase from $ 96.0 million in 2013 to $ 97.5 million for projected annual 2014. during the year ended december 31 , 2013 , we received $ 96.0 million of cash rental revenue and recorded $ 0.7 million of amortized lease inducement cost . investing activities : for the year ended december 31 , 2013 , we used $ 164.0 million of cash for investing activities .
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 Suspicious Activity Report : for the year ended december 31 , 2013 , we renewed five leases at rates similar to existing rates by either i ) amending the lease to extend the term and assign the lease to a new operator , ii ) combining individual leases into a master lease with no change to the term , iii ) combing an individual lease into a master lease and extending the term , iv ) amending a lease to extend the term or v ) combining two master leases into one master lease with no change to the term . our primary objectives are to create , sustain and enhance stockholder equity value and provide current income for distribution to stockholders through real estate investments in senior housing and long term care properties managed by experienced operators . to meet these objectives , we attempt to invest in properties that provide opportunity for additional value and current returns to our stockholders and diversify our investment portfolio by geographic location , operator , property type and form of investment . we opportunistically consider investments in health care facilities in related businesses where the business model is similar to our existing model and the opportunity provides an attractive expected return . consistent with this strategy , we pursue , from time to time , opportunities for potential acquisitions and investments , with due diligence and negotiations often at different stages of development at any particular time . with respect to skilled nursing properties , we attempt to invest in properties that do not have to rely on a high percentage of private-pay patients . we prefer to invest in a property that has significant market presence in its community and where state certificate of need and or licensing procedures limit the entry of competing properties . for assisted living and independent living investments we have attempted to diversify our portfolio both geographically and across product levels . memory care facilities offer specialized options for seniors with alzheimer 's disease and other forms of dementia . purpose built , free-standing memory care facilities offer an attractive alternative for private-pay residents affected by memory loss in comparison to other accommodations that typically have been provided within a secured unit of an assisted living or skilled nursing facility . these facilities offer dedicated care and specialized programming for various conditions relating to memory loss in a secured environment that is typically smaller in scale and more residential in nature than traditional assisted living facilities . residents require a higher level of care and more assistance with activities of daily living than in assisted living facilities . therefore , these facilities have staff available 24 hours a day to respond to the unique needs of their residents . substantially all of our revenues and sources of cash flows from operations are derived from operating lease rentals and interest earned on outstanding loans receivable . our investments in owned properties and mortgage loans represent our primary source of liquidity to fund distributions and are dependent upon the performance of the operators on their lease and loan obligations and the rates earned thereon . to the extent that the operators experience operating difficulties and are unable to generate sufficient cash to make payments to us , there could be a material adverse impact on our consolidated results of operations , liquidity and or financial condition . to mitigate this risk , we monitor our investments through a variety of methods determined by the type of health care facility and operator . our monitoring process includes periodic review of financial statements for each facility , periodic review of operator credit , scheduled property inspections and review of covenant compliance . 34 in addition to our monitoring and research efforts , we also structure our investments to help mitigate payment risk . some operating leases and loans are credit enhanced by guaranties and or letters of credit . in addition , operating leases are typically structured as master leases and loans are generally cross-defaulted and cross-collateralized with other loans , operating leases or agreements between us and the operator and its affiliates . depending upon the availability and cost of external capital , we anticipate making additional investments in health care related properties . new investments are generally funded from cash on hand , temporary borrowings under our unsecured revolving line of credit and internally generated cash flows . our investments generate internal cash from rent and interest receipts and principal payments on mortgage loans receivable . permanent financing for future investments , which replaces funds drawn under our unsecured revolving line of credit , is expected to be provided through a combination of public and private offerings of debt and equity securities and secured and unsecured debt financing . the timing , source and amount of cash flows provided by financing activities and used in investing activities are sensitive to the capital markets environment , especially to changes in interest rates . changes in the capital markets ' environment may impact the availability of cost-effective capital . we believe our business model has enabled and will continue to enable us to maintain the integrity of our property investments , including in response to financial difficulties that may be experienced by operators . traditionally , we have taken a conservative approach to managing our business , choosing to maintain liquidity and exercise patience until favorable investment opportunities arise . at december 31 , 2013 , we had $ 6.8 million of cash on hand , $ 219.0 million available under our $ 240.0 million unsecured revolving line of credit , and $ 30.0 million available under the uncommitted private shelf agreement . subsequent to december 31 , 2013 , we borrowed $ 11.5 million and , therefore , have $ 207.5 million available under or unsecured revolving line of credit . story_separator_special_tag ffo , as defined by nareit , means net income available to common stockholders ( computed in accordance with u.s. gaap ) excluding gains or losses on the sale of real estate and impairment write-downs of depreciable real estate plus real estate depreciation and amortization , and after adjustments for unconsolidated partnerships and joint ventures . our calculation of ffo may not be comparable to ffo reported by other reits that do not define the term in accordance with the current nareit definition or that have a different interpretation of the current nareit definition from us ; therefore , caution should be exercised when comparing our ffo to that of other reits . the following table reconciles net income available to common stockholders to ffo available to common stockholders ( unaudited , amounts in thousands , except per share amounts ) : replace_table_token_18_th critical accounting policies preparation of the consolidated financial statements in conformity with u.s. generally accepted accounting principles ( u.s. gaap ) requires management to make estimates and assumptions that affect the amounts reported in the consolidated financial statements and accompanying notes . actual results could differ from those estimates . see item 8. financial statementsnote 2. summary of significant accounting policies for a description of the significant accounting policies we followed in preparing the consolidated financial statements for all periods presented . we have identified the following significant accounting policies as critical accounting policies in that they require significant judgment and estimates and have the most impact on financial reporting . impairments . impairment losses are recorded when events or changes in circumstances indicate the asset is impaired and the estimated undiscounted cash flows to be generated by the asset are less than its carrying amount . management assesses the impairment of properties individually and impairment losses are calculated as the excess of the carrying amount over the fair value of assets to be 42 held and used , and carrying amount over the fair value less cost to sell in instances where management has determined that we will dispose of the property . in determining fair value , we use current appraisals or other third party opinions of value and other estimates of fair value such as estimated discounted future cash flows . also , we evaluate the carrying values of mortgage loans receivable on an individual basis . management periodically evaluates the realizability of future cash flows from the mortgage loan receivable when events or circumstances , such as the non-receipt of principal and interest payments and or significant deterioration of the financial condition of the borrower , indicate that the carrying amount of the mortgage loan receivable may not be recoverable . an impairment charge is recognized in current period earnings and is calculated as the difference between the carrying amount of the mortgage loan receivable and the discounted cash flows expected to be received , or if foreclosure is probable , the fair value of the collateral securing the mortgage . accounting standards codification no . 320 , investmentsdebt and equity securities ( or asc 320 ) , requires an entity to assess whether it intends to sell , or it is more likely than not that it will be required to sell , a debt security in an unrealized loss position before recovery of its amortized cost basis . if either of these criteria is met , the entire difference between fair value and amortized cost is recognized as impairment through earnings . for securities that do not meet the aforementioned criteria , the amount of impairment is split into two components as follows : 1 ) other-than-temporary impairment ( or otti ) related to other factors such as an entity 's ability to make scheduled interest or principal payments on the debt securities , which is recognized in other comprehensive income and 2 ) otti related to credit loss , which must be recognized in the income statement . the credit loss is determined as the difference between the present value of the cash flows expected to be collected and the amortized cost basis . owned properties . we make estimates as part of our allocation of the purchase price of acquisitions to the various components of the acquisition based upon the relative fair value of each component . in determining fair value , we use current appraisals or other third party opinions of value . the most significant components of our allocations are typically the allocation of fair value to land and buildings and , for certain of our acquisitions , in-place leases and other intangible assets . in the case of the fair value of buildings and the allocation of value to land and other intangibles , the estimates of the values of these components will affect the amount of depreciation and amortization we record over the estimated useful life of the property acquired or the remaining lease term . in the case of the value of in-place leases , the appraisers make best estimates based on the evaluation of the specific characteristics of each tenant 's lease . factors considered include estimates of carrying costs during hypothetical expected lease-up periods , market conditions and costs to execute similar leases . these assumptions affect the amount of future revenue that we will recognize over the remaining lease term for the acquired in-place leases . we evaluate each purchase transaction to determine whether the acquired assets meet the definition of a business . transaction costs related to acquisitions that are not deemed to be businesses are included in the cost basis of the acquired assets , while transaction costs related to acquisitions that are deemed to be businesses are expensed as incurred . mortgage loans receivable . mortgage loans receivable we originate are recorded on an amortized cost basis . mortgage loans we acquire are recorded at fair value at the time of purchase net of any related premium or discount which is amortized as a yield adjustment to interest

