based on the results of the impairment analysis performed on the goodwill , indefinite-lived intangible assets and amortizable intangible assets , these assets were written down to their estimated fair value . during 2002 , we recorded restructuring and other related charges of approximately $ 5.0 million . these charges consist of approximately $ 2.8 million of involuntary severance related costs , approximately $ 1.4 million of lease termination costs , approximately $ 704,000 of fixed asset write-offs and approximately $ 54,000 of other costs . the details of each of these charges are explained further in management 's discussion and analysis of 2002 compared to 2001. during the fourth quarter of 2002 , we wrote down approximately $ 33.2 million of impaired long-lived assets related to the goodwill , indefinite-lived intangible assets , amortizable intangible assets and fixed assets associated with the vqs acquisition . based on the declining historical and forecasted operating results of vqs as they related to earlier estimates , the economic condition of the telecommunications industry as a whole , and our 18 % reduction of vqs workforce , the estimated value of vqs 's goodwill , indefinite-lived intangible assets , amortizable intangible assets and fixed assets had decreased . based on the results of the impairment analysis performed on the goodwill , indefinite-lived intangible assets , amortizable intangible assets and fixed assets , these assets were written-down to their fair value . it is reasonably possible that we may incur additional impairment charges for long-lived assets , including goodwill , in future reporting periods . during 2002 , we paid $ 37.9 million to extinguish $ 59.4 million face value of convertible debt . as a result , we recorded an extraordinary gain of $ 12.5 million , net of tax expense of $ 8.3 million . the board of directors approved a stock repurchase program in october 2001 , authorizing us to repurchase up to 2,500,000 shares of our outstanding common stock for an aggregate purchase price not to exceed $ 5.0 million . during 2002 , we paid $ 2.8 million to repurchase 515,000 shares of our 24 outstanding common stock . as of december 31 , 2002 , cumulative repurchases under the stock repurchase program totaled 915,000 shares for an aggregate purchase price of $ 4.7 million . it is reasonably possible that we will repurchase additional shares of our outstanding common stock in future reporting periods . on a sequential basis , second quarter revenues in 2001 decreased from the prior quarter by 37 % and third quarter revenues in 2001 decreased from the second quarter by 4 % . in the quarter ended december 31 , 2001 , due to the acquisition of the vqs business on november 30 , 2001 , we recorded a sequential increase in revenues over prior quarter of 35 % . the sequential increase in revenues continued in the first two quarters of 2002 as revenues increased by 31 % and 3 % , respectively , however , revenues decreased by 11 % in the third quarter and 25 % in the fourth quarter sequentially . as we continue to be in a broad-based economic slowdown affecting most technology sectors and communications in particular , the levels of revenue we will be able to achieve going forward will depend to a great extent upon how long this slowdown will continue . critical accounting policies our discussion and analysis of our financial condition and results of operations are based upon our consolidated financial statements , which have been prepared in accordance with accounting principles generally accepted in the united states of america . the preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets , liabilities , revenues and expenses , and related disclosure of contingent assets and liabilities . on an on-going basis , we evaluate our estimates , including those related to revenue recognition , accounts receivable , inventories , investments , long-lived assets and goodwill , income taxes , restructuring and other related charges , and accounting for acquisitions . we base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances , the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources . actual results may differ from these estimates under different assumptions or conditions . we believe the following critical accounting policies affect our more significant judgments and estimates used in the preparation of our consolidated financial statements : revenue recognition . our revenue from product sales is generally recognized upon shipment providing that persuasive evidence of an arrangement exists , the sales price is fixed or determinable , collection is reasonably assured and title and risk of loss have passed to the customer . if we have a future obligation to install the system or to obtain customer acceptance , revenues are deferred until this obligation has been met . we do not offer rights of return on sales made through our direct sales force . however , we do offer quarterly return rights to a limited number of our indirect channel customers that allow the indirect channel customer to rotate a percentage of their inventory based on their prior quarter purchases . we provide for these return rights each quarter by deferring revenue equal to the estimated return amount . different assumptions and estimates regarding the collectibility of accounts receivable could change the timing and amount of revenue recognized ; see our discussion below regarding accounts receivable . 25 our products are generally shipped together as a bundled hardware and software solution . we offer a warranty on all of our products that generally provides for us to repair or replace any defective product within eighteen to twenty-four months of the invoice date . story_separator_special_tag at december 31 , 2002 , the remaining accrued balance for this charge was approximately $ 64,000 and is included in the consolidated balance sheet classification , `` accrued expenses and other liabilities . `` we expect to utilize the remaining accrued balance during 2003. as a result of the reduction in headcount , we had certain fixed assets that were no longer being utilized . these fixed assets consisted primarily of computer equipment , furniture and fixtures , and machinery and equipment , and they have been disposed of or set aside for disposal . the total charge for the fixed assets that was recorded as restructuring and other related charges in 2002 was approximately $ 704,000 and there was no remaining accrual balance related to this charge as of december 31 , 2002. during 2001 , as part of our strategic repositioning , we recorded restructuring and related charges for the difference between the committed lease payments and the estimated sub-lease rental income for leased facilities that we were no longer occupying . during 2002 , we updated our estimates of the sub-lease rental income based on current market conditions and determined the difference from the committed lease payments was larger than originally estimated . as a result , we recorded additional restructuring and related charges of approximately $ 1.4 million related to these idle leased facilities . at december 31 , 2002 , the remaining accrued balance for this charge , including the charge that was originally booked in 2001 , was approximately $ 1.6 million and is included in the consolidated balance sheet classification , `` accrued expenses and other liabilities . `` we expect to utilize the majority of the remaining accrued balance over the next three years . additional costs of approximately $ 54,000 have been charged to restructuring and other related charges . these costs consist of both legal costs incurred and license fee payments made related to a software license that will no longer be utilized . at december 31 , 2002 , the remaining accrued balance for this charge was approximately $ 25,000 and is included in the consolidated balance sheet classification , `` accrued expenses and other liabilities . `` we expect to utilize the remaining accrued balance during 2003. impairment charge during the second quarter of 2002 , we wrote down approximately $ 39.3 million of impaired long-lived assets related to the goodwill , indefinite-lived intangible assets and amortizable intangible assets associated with the iml acquisition . as a result of our planned intention to reduce overall workforce , including iml employees , the discontinuation of certain iml products as a part of our generally available product offering , continued declining revenues for iml products and the economic condition of the clec industry and vodsl market , the estimated value of iml 's goodwill , indefinite-lived intangible assets and amortizable intangible assets had decreased . based on the results of the impairment analysis performed , these assets were written down to their estimated fair value . $ 2.9 million of this charge is included in the consolidated statement of operations classification , `` costs of revenues , `` as it relates to the write down of acquired completed technology . 31 during the fourth quarter of 2002 , we wrote down approximately $ 33.2 million of impaired long-lived assets related to the goodwill , indefinite-lived intangible assets , amortizable intangible assets and fixed assets associated with the vqs acquisition . based on the declining historical and forecasted operating results of vqs as they related to earlier estimates , the economic condition of the telecommunications industry as a whole , and our 18 % reduction of vqs workforce , the estimated value of vqs 's goodwill , indefinite-lived intangible assets , amortizable intangible assets and fixed assets had decreased . based on the results of the impairment analysis performed , these assets were written-down to their fair value . $ 3.1 million of this charge is included in the consolidated statement of operations classification , `` costs of revenues , `` as it relates to the write down of acquired completed technology . it is reasonably possible that we may incur additional impairment charges for goodwill , indefinite-lived intangible assets , amortizable intangible assets and fixed assets in future reporting periods . other income ( expense ) , net other expense , reflecting net interest income , non-operating gains or losses and foreign exchange gains and losses , decreased to $ 619,000 for 2002 compared to $ 9.6 million for 2001. the decrease in expense is primarily due to the reclassification , on july 1 , 2002 , of a u.s. dollar denominated intercompany debt on the books of a canadian subsidiary from short-term to long-term . as a result of this reclassification , the gain or loss generated by the remeasurement of the debt into u.s. dollars at each reporting period is now being recorded as a component of accumulated other comprehensive income ( loss ) within stockholders ' equity . interest income decreased to $ 2.2 million for 2002 from $ 12.6 million for 2001 due to the decrease in our cash , cash equivalents and marketable securities during 2002. interest expense decreased to $ 5.8 million for 2002 compared to $ 9.4 million for 2001 primarily due to our repurchase of $ 59.4 million face value of convertible debt . included in other income and expense for 2002 is $ 3.8 million foreign currency translation gain generated on the intercompany debt related to the iml transaction prior to the reclassification of the debt from short-term to long-term , $ 399,000 write-down to fair market value of minority investments and $ 5.8 million of interest expense related to the convertible notes , including $ 682,000 of amortization of convertible debt issuance costs . included in other income and expense for 2001 is a $ 4.7 million foreign currency translation loss generated on the intercompany debt related to the

liquidity and capital resources as of december 31 , 2002 , our principal sources of liquidity included cash and cash equivalents of $ 56.8 million and marketable securities of $ 29.1 million . we also have access to a bank line of credit for working capital purposes that was established in may 1999 and amended on november 5 , 2002. the current amendment provides for a $ 10.0 million line of credit , with $ 5.0 million of this credit facility available to the company at any time and the remaining $ 5.0 million available to the company based on a borrowing base calculation . borrowings under our line of credit bear interest at the bank 's floating rate of prime . we are subject to certain covenants under the agreement . these covenants require the maintenance of a specific equity ratio , timely financial reporting to the bank and the maintenance of $ 10 million minimum balance depository and operating accounts with the bank . as of december 31 , 2002 , we were in violation of the minimum balance covenant related to the line of credit and we received a waiver from the bank . we have since brought our account balance into compliance with the limits defined in the covenant . at december 31 , 2002 , there were no amounts currently outstanding on this line of credit . this credit agreement is subject to renewal on may 13 , 2003. we do not have any off-balance sheet financing arrangements , other than property operating leases that are disclosed in the contractual obligations table below and in our consolidated financial statements , nor do we have any transactions , arrangements or other relationships with any special purpose entities . cash provided by ( used in ) operations for the years ended december 31 , 2002 , 2001 and 2000 was ( $ 24.1 million ) , ( $ 35.4 million ) and $ 14.6 million , respectively . we incurred a net loss of $ 98.5 million , $ 142.7 million and $ 27.7 million for the years ended december 31 , 2002 , 2001 and 2000 , 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.
     ```liquidity and capital resources as of december 31 , 2002 , our principal sources of liquidity included cash and cash equivalents of $ 56.8 million and marketable securities of $ 29.1 million . we also have access to a bank line of credit for working capital purposes that was established in may 1999 and amended on november 5 , 2002. the current amendment provides for a $ 10.0 million line of credit , with $ 5.0 million of this credit facility available to the company at any time and the remaining $ 5.0 million available to the company based on a borrowing base calculation . borrowings under our line of credit bear interest at the bank 's floating rate of prime . we are subject to certain covenants under the agreement . these covenants require the maintenance of a specific equity ratio , timely financial reporting to the bank and the maintenance of $ 10 million minimum balance depository and operating accounts with the bank . as of december 31 , 2002 , we were in violation of the minimum balance covenant related to the line of credit and we received a waiver from the bank . we have since brought our account balance into compliance with the limits defined in the covenant . at december 31 , 2002 , there were no amounts currently outstanding on this line of credit . this credit agreement is subject to renewal on may 13 , 2003. we do not have any off-balance sheet financing arrangements , other than property operating leases that are disclosed in the contractual obligations table below and in our consolidated financial statements , nor do we have any transactions , arrangements or other relationships with any special purpose entities . cash provided by ( used in ) operations for the years ended december 31 , 2002 , 2001 and 2000 was ( $ 24.1 million ) , ( $ 35.4 million ) and $ 14.6 million , respectively . we incurred a net loss of $ 98.5 million , $ 142.7 million and $ 27.7 million for the years ended december 31 , 2002 , 2001 and 2000 , respectively .
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 Suspicious Activity Report : based on the results of the impairment analysis performed on the goodwill , indefinite-lived intangible assets and amortizable intangible assets , these assets were written down to their estimated fair value . during 2002 , we recorded restructuring and other related charges of approximately $ 5.0 million . these charges consist of approximately $ 2.8 million of involuntary severance related costs , approximately $ 1.4 million of lease termination costs , approximately $ 704,000 of fixed asset write-offs and approximately $ 54,000 of other costs . the details of each of these charges are explained further in management 's discussion and analysis of 2002 compared to 2001. during the fourth quarter of 2002 , we wrote down approximately $ 33.2 million of impaired long-lived assets related to the goodwill , indefinite-lived intangible assets , amortizable intangible assets and fixed assets associated with the vqs acquisition . based on the declining historical and forecasted operating results of vqs as they related to earlier estimates , the economic condition of the telecommunications industry as a whole , and our 18 % reduction of vqs workforce , the estimated value of vqs 's goodwill , indefinite-lived intangible assets , amortizable intangible assets and fixed assets had decreased . based on the results of the impairment analysis performed on the goodwill , indefinite-lived intangible assets , amortizable intangible assets and fixed assets , these assets were written-down to their fair value . it is reasonably possible that we may incur additional impairment charges for long-lived assets , including goodwill , in future reporting periods . during 2002 , we paid $ 37.9 million to extinguish $ 59.4 million face value of convertible debt . as a result , we recorded an extraordinary gain of $ 12.5 million , net of tax expense of $ 8.3 million . the board of directors approved a stock repurchase program in october 2001 , authorizing us to repurchase up to 2,500,000 shares of our outstanding common stock for an aggregate purchase price not to exceed $ 5.0 million . during 2002 , we paid $ 2.8 million to repurchase 515,000 shares of our 24 outstanding common stock . as of december 31 , 2002 , cumulative repurchases under the stock repurchase program totaled 915,000 shares for an aggregate purchase price of $ 4.7 million . it is reasonably possible that we will repurchase additional shares of our outstanding common stock in future reporting periods . on a sequential basis , second quarter revenues in 2001 decreased from the prior quarter by 37 % and third quarter revenues in 2001 decreased from the second quarter by 4 % . in the quarter ended december 31 , 2001 , due to the acquisition of the vqs business on november 30 , 2001 , we recorded a sequential increase in revenues over prior quarter of 35 % . the sequential increase in revenues continued in the first two quarters of 2002 as revenues increased by 31 % and 3 % , respectively , however , revenues decreased by 11 % in the third quarter and 25 % in the fourth quarter sequentially . as we continue to be in a broad-based economic slowdown affecting most technology sectors and communications in particular , the levels of revenue we will be able to achieve going forward will depend to a great extent upon how long this slowdown will continue . critical accounting policies our discussion and analysis of our financial condition and results of operations are based upon our consolidated financial statements , which have been prepared in accordance with accounting principles generally accepted in the united states of america . the preparation of these financial statements requires us to make estimates and judgments that affect the reported amounts of assets , liabilities , revenues and expenses , and related disclosure of contingent assets and liabilities . on an on-going basis , we evaluate our estimates , including those related to revenue recognition , accounts receivable , inventories , investments , long-lived assets and goodwill , income taxes , restructuring and other related charges , and accounting for acquisitions . we base our estimates on historical experience and on various other assumptions that are believed to be reasonable under the circumstances , the results of which form the basis for making judgments about the carrying values of assets and liabilities that are not readily apparent from other sources . actual results may differ from these estimates under different assumptions or conditions . we believe the following critical accounting policies affect our more significant judgments and estimates used in the preparation of our consolidated financial statements : revenue recognition . our revenue from product sales is generally recognized upon shipment providing that persuasive evidence of an arrangement exists , the sales price is fixed or determinable , collection is reasonably assured and title and risk of loss have passed to the customer . if we have a future obligation to install the system or to obtain customer acceptance , revenues are deferred until this obligation has been met . we do not offer rights of return on sales made through our direct sales force . however , we do offer quarterly return rights to a limited number of our indirect channel customers that allow the indirect channel customer to rotate a percentage of their inventory based on their prior quarter purchases . we provide for these return rights each quarter by deferring revenue equal to the estimated return amount . different assumptions and estimates regarding the collectibility of accounts receivable could change the timing and amount of revenue recognized ; see our discussion below regarding accounts receivable . 25 our products are generally shipped together as a bundled hardware and software solution . we offer a warranty on all of our products that generally provides for us to repair or replace any defective product within eighteen to twenty-four months of the invoice date . story_separator_special_tag at december 31 , 2002 , the remaining accrued balance for this charge was approximately $ 64,000 and is included in the consolidated balance sheet classification , `` accrued expenses and other liabilities . `` we expect to utilize the remaining accrued balance during 2003. as a result of the reduction in headcount , we had certain fixed assets that were no longer being utilized . these fixed assets consisted primarily of computer equipment , furniture and fixtures , and machinery and equipment , and they have been disposed of or set aside for disposal . the total charge for the fixed assets that was recorded as restructuring and other related charges in 2002 was approximately $ 704,000 and there was no remaining accrual balance related to this charge as of december 31 , 2002. during 2001 , as part of our strategic repositioning , we recorded restructuring and related charges for the difference between the committed lease payments and the estimated sub-lease rental income for leased facilities that we were no longer occupying . during 2002 , we updated our estimates of the sub-lease rental income based on current market conditions and determined the difference from the committed lease payments was larger than originally estimated . as a result , we recorded additional restructuring and related charges of approximately $ 1.4 million related to these idle leased facilities . at december 31 , 2002 , the remaining accrued balance for this charge , including the charge that was originally booked in 2001 , was approximately $ 1.6 million and is included in the consolidated balance sheet classification , `` accrued expenses and other liabilities . `` we expect to utilize the majority of the remaining accrued balance over the next three years . additional costs of approximately $ 54,000 have been charged to restructuring and other related charges . these costs consist of both legal costs incurred and license fee payments made related to a software license that will no longer be utilized . at december 31 , 2002 , the remaining accrued balance for this charge was approximately $ 25,000 and is included in the consolidated balance sheet classification , `` accrued expenses and other liabilities . `` we expect to utilize the remaining accrued balance during 2003. impairment charge during the second quarter of 2002 , we wrote down approximately $ 39.3 million of impaired long-lived assets related to the goodwill , indefinite-lived intangible assets and amortizable intangible assets associated with the iml acquisition . as a result of our planned intention to reduce overall workforce , including iml employees , the discontinuation of certain iml products as a part of our generally available product offering , continued declining revenues for iml products and the economic condition of the clec industry and vodsl market , the estimated value of iml 's goodwill , indefinite-lived intangible assets and amortizable intangible assets had decreased . based on the results of the impairment analysis performed , these assets were written down to their estimated fair value . $ 2.9 million of this charge is included in the consolidated statement of operations classification , `` costs of revenues , `` as it relates to the write down of acquired completed technology . 31 during the fourth quarter of 2002 , we wrote down approximately $ 33.2 million of impaired long-lived assets related to the goodwill , indefinite-lived intangible assets , amortizable intangible assets and fixed assets associated with the vqs acquisition . based on the declining historical and forecasted operating results of vqs as they related to earlier estimates , the economic condition of the telecommunications industry as a whole , and our 18 % reduction of vqs workforce , the estimated value of vqs 's goodwill , indefinite-lived intangible assets , amortizable intangible assets and fixed assets had decreased . based on the results of the impairment analysis performed , these assets were written-down to their fair value . $ 3.1 million of this charge is included in the consolidated statement of operations classification , `` costs of revenues , `` as it relates to the write down of acquired completed technology . it is reasonably possible that we may incur additional impairment charges for goodwill , indefinite-lived intangible assets , amortizable intangible assets and fixed assets in future reporting periods . other income ( expense ) , net other expense , reflecting net interest income , non-operating gains or losses and foreign exchange gains and losses , decreased to $ 619,000 for 2002 compared to $ 9.6 million for 2001. the decrease in expense is primarily due to the reclassification , on july 1 , 2002 , of a u.s. dollar denominated intercompany debt on the books of a canadian subsidiary from short-term to long-term . as a result of this reclassification , the gain or loss generated by the remeasurement of the debt into u.s. dollars at each reporting period is now being recorded as a component of accumulated other comprehensive income ( loss ) within stockholders ' equity . interest income decreased to $ 2.2 million for 2002 from $ 12.6 million for 2001 due to the decrease in our cash , cash equivalents and marketable securities during 2002. interest expense decreased to $ 5.8 million for 2002 compared to $ 9.4 million for 2001 primarily due to our repurchase of $ 59.4 million face value of convertible debt . included in other income and expense for 2002 is $ 3.8 million foreign currency translation gain generated on the intercompany debt related to the iml transaction prior to the reclassification of the debt from short-term to long-term , $ 399,000 write-down to fair market value of minority investments and $ 5.8 million of interest expense related to the convertible notes , including $ 682,000 of amortization of convertible debt issuance costs . included in other income and expense for 2001 is a $ 4.7 million foreign currency translation loss generated on the intercompany debt related to the

