production for the remaining orders was completed during the first quarter of 2011. we believe the dismantling of the facility according to the terms of the supply agreement and the winding down of operations will be completed in the third quarter of 2011. sales to the uprr from this facility approximated $ 20.4 million , $ 11.5 million and $ 12.8 million for the years ended december 31 , 2010 , 2009 and 2008 , respectively . we do not believe that the closure of this facility will have a significant , adverse impact on our results of operations or our liquidity . general l.b . foster company is a leading manufacturer , fabricator and distributor of products and services for the rail , construction , energy and utility markets . the company is comprised of three business segments : rail products , construction products and tubular products . the company makes certain filings with the securities and exchange commission ( sec ) , including its annual report on form 10-k , quarterly reports on form 10-q , current reports on form 8-k , and all amendments and exhibits to those reports , available free of charge through its website , www.lbfoster.com , as soon as reasonably practicable after they are filed with the sec . these filings are also available through the sec at the sec 's public reference room at 100 f street n.e . washington , d.c. 20549 or by calling 1-800-sec-0330 . also , these filings are available on the internet at www.sec.gov . the company 's press releases are also available on its website . rail products the rail products segment is composed of several manufacturing and distribution businesses that provide a variety of products for railroads , transit authorities , industrial companies and mining applications throughout north america and the united kingdom . rail products has sales offices throughout the united states , canada and the united kingdom and frequently bids on rail projects where it can offer products manufactured by the company or sourced from numerous suppliers . these products may be provided as a package to rail lines , transit authorities and construction contractors which reduces the customer 's procurement efforts and provides value added , just in time delivery . the rail products segment designs and manufactures bonded insulated rail joints , cuts and drills rail and manufactures concrete cross ties and turnout ties . the company has concrete tie manufacturing facilities in spokane , wa and tucson , az . the company also has two facilities that design , test and fabricate rail products in atlanta , ga and niles , oh . through our portec subsidiary , we engineer , manufacture and assemble friction management products , railway wayside data collection and management systems and engineer and sell securement systems and related products . the rail distribution business provides our customers with access to a variety of products including stick rail , continuous welded rail , specialty trackwork , power rail and various rail accessories . this is a highly competitive business that , once specifications are met , depends heavily on pricing . the company maintains relationships with several rail manufacturers but procures the majority of the rail it distributes from one supplier . rail accessories are sourced from a wide variety of suppliers . construction products the construction products segment is composed of the following business units : piling , fabricated products , and precast concrete buildings . the piling division , via a sales force deployed throughout the united states , markets and sells piling internationally . this division offers its customers various types and dimensions of structural beam piling , sheet piling , and pipe piling . these piling products are sourced from various suppliers . the company is the primary distributor of domestic bearing pile and sheet piling for its primary supplier . 23 the fabricated products unit manufactures a number of fabricated steel and aluminum products primarily for the highway , bridge and transit industries including grid reinforced concrete deck and open steel grid flooring systems , guardrails , and expansion joints and heavy structural steel fabrications . the precast concrete buildings unit manufactures concrete buildings for national , state and municipal parks . this unit manufactures restrooms , concession stands and other protective storage buildings available in multiple designs , textures and colors . the company believes it is the leading high-end supplier in terms of volume , product options and capabilities . the buildings are manufactured in spokane , wa and hillsboro , tx . tubular products the tubular products segment has two discrete business units : coated pipe and threaded products . the coated pipe unit , located in birmingham , al , coats the outer dimension and , to a lesser extent , the inner dimension of pipe primarily for natural gas transmission and , to a much lesser extent , oil transmission industries . coated pipe partners with its primary customer , a pipe manufacturer , to market fusion bonded epoxy coatings , abrasion resistant coatings and internal linings for a wide variety of pipe dimensions for pipeline projects throughout north america . the threaded products unit , located in houston , tx , cuts , threads and paints pipe primarily for water well applications for the agriculture industry and municipal water authorities . joint venture in may 2009 , the company completed the formation of a joint venture with l b industries , inc. for a period of 9.5 years . the company and l b industries each have a 45 % ownership interest in the joint venture ( jv ) , l b pipe & coupling products , llc . the company has made all of its mandatory capital contributions under the joint venture agreement totaling $ 2.2 million . this venture commenced operations in 2010 and manufactures , markets and sells various products for the energy , utility and construction markets . story_separator_special_tag results of operations – segment analysis rail products replace_table_token_10_th fourth quarter 2010 compared to fourth quarter 2009 improved 2010 quarterly sales were reported across all of the divisions within our rail products segment , generally from improved volumes , over the prior year quarter . our transit division 's growth in volumes continued to be aided by federal stimulus spending . due to increased 2010 purchases by the uprr at both our grand island , ne and tucson , az facilities , our sales of cxt concrete ties increased over the prior year quarter . additionally , these two facilities had improved 2010 sales volumes from other customers . finally , our new portec subsidiary contributed $ 4.8 million in additional net sales from the acquisition date . while product mix led to our transit products division 's gross profit margin decreasing during the 2010 fourth quarter , the rest of our rail divisions experienced gross profit margin expansion over the 2009 period . our rail distribution business and arp division benefitted from reduced unabsorbed plant expenses while our relay rail distribution business was negatively impacted in the prior year quarter by lower of cost or market charges . portec increased our rail products segment gross profit by approximately $ 0.6 million , which included an increase to cost of goods sold of $ 0.8 million related to recognition of a portion of the inventory step-up to fair value from portec 's purchase price allocation . our cxt concrete tie division 's gross profit margin increased over the prior year quarter from a favorable $ 1.8 million resolution of a supply chain dispute . partially offsetting this were warranty charges of $ 0.8 million recorded in the 2010 fourth quarter . 30 construction products replace_table_token_11_th fourth quarter 2010 compared to fourth quarter 2009 all of our construction products divisions reported improved sales during the 2010 fourth quarter . our piling division drove the increase with improved sales volumes of sheet piling , which more than offset pricing declines experienced by all piling products . our concrete buildings division benefitted from significantly increased sales to federal agencies , a significant portion of which was attributable to stimulus legislation . our fabricated products division sales improvement came predominately from stronger bridge decking sales . while our fabricated products division was able to leverage increased volumes into expanded gross profit margins , overall our 2010 construction products gross profit margins were comparatively flat with the 2009 period . our piling division 's sales growth in the current quarter came at the expense of lower pricing due to commodity price declines as well as an extremely competitive environment , while our concrete buildings division 's gross profit margins where hampered by increased plant expenses and lower margin products typically purchased by the federal agencies that drove the sales increase previously noted . tubular products replace_table_token_12_th fourth quarter 2010 compared to fourth quarter 2009 our coated products division continued to rebound from the recession driven downturn it experienced in the prior year , again more than doubling its 2009 quarter sales . this improvement was partially offset by reduced 2010 fourth quarter revenues from our threaded products division . this division 's prior year period benefitted from a pricing strategy designed to accelerate our exit from the micropile market . our tubular products 2010 fourth quarter gross profit was significantly improved as our coated pipe division reported strong results and our threaded products division returned to profitability after being negatively impacted by reductions in pipe pricing , unfavorable manufacturing variances and slow moving inventory charges in the prior year period . 31 year-to-date results of operations replace_table_token_13_th 32 the year 2010 compared to the year 2009 – company analysis net income for 2010 was $ 1.98 per diluted share , compared to net income of $ 1.53 per diluted share for 2009. while the prior year period included a pre-tax gain of $ 1.2 million on the sale of a portion of our investment in portec , 2010 included a pre-tax gain of $ 1.4 million recognized on the remaining available-for-sale investment due to the requirement to remeasure its fair value on the acquisition date . the 2010 improvement in gross profit is due , in part , to negative adjustments of approximately $ 5.3 million taken in the 2009 period related to concrete tie issues as well as a significant current period improvement in manufacturing variances . gross profit also increased over the prior year due to a favorable $ 1.8 million resolution of a supply chain dispute . we account for a portion of our inventory under the lifo method . the lifo reserve requirements can be positively or negatively impacted by falling or rising prices . the credit to gross profit resulting from this lifo adjustment was $ 8.8 million lower in 2010 than in 2009 , as there was greater price volatility in the prior year . the foremost causes of the increased selling and administrative costs for the 2010 year-to-date period were $ 2.4 million for acquisition costs , $ 2.1 million for compensation expenses and $ 0.8 million for bad debt expense , due to a recovery recorded in 2009. for 2010 , we recorded a $ 0.2 million loss from our jv equity method investment . our effective income tax rate for the 2010 period , 37.4 % decreased compared to the 2009 period , 38.3 % , due to increased domestic manufacturing credits partially offset by certain acquisition costs that were not deductible for tax purposes . the year 2009 compared to the year 2008 – company analysis net income for the year ended december 31 , 2009 was $ 1.53 per diluted share which compares to net income of $ 2.57 per diluted share for the year ended december 31 , 2008. included in 2009 net income is the pre-tax gain associated with the sale of marketable securities ( $ 1.2 million ) . included in

cash flow from operating activities during 2010 , cash flow from operations provided $ 59.5 million , an increase of $ 33.7 million compared to 2009. net income and adjustments to net income provided $ 30.7 million for 2010. this amount was supplemented with cash provided by working capital and other assets and liabilities of $ 28.7 million . even though 2010 fourth quarter sales increased over the prior year comparable period , we were able to reduce accounts receivable and inventory substantially , exclusive of the effects of the portec acquisition . during 2009 , cash flow from operations provided $ 25.7 million , an increase of $ 1.6 million compared to 2008. net income and adjustments to net income provided $ 22.9 million for 2009. this amount was supplemented with cash provided by working capital and other assets and liabilities of $ 2.9 million . decreased 2009 fourth quarter sales from the prior year comparable period decreased accounts receivable while declining prices reduced inventory levels . reduced incentive compensation decreased accrued payroll and employee benefits . 37 during 2008 , cash flows from operations provided $ 24.1 million , an increase of $ 28.7 million compared to 2007. net income and adjustments to net income provided $ 30.8 million for 2008. offsetting this amount was cash used by working capital and other assets and liabilities of $ 6.7 million . higher 2008 fourth quarter sales over the prior comparable period increased accounts receivable while the settlement of the 2005-2007 three year incentive plan decreased accrued payroll and employee benefits .


 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 from operating activities during 2010 , cash flow from operations provided $ 59.5 million , an increase of $ 33.7 million compared to 2009. net income and adjustments to net income provided $ 30.7 million for 2010. this amount was supplemented with cash provided by working capital and other assets and liabilities of $ 28.7 million . even though 2010 fourth quarter sales increased over the prior year comparable period , we were able to reduce accounts receivable and inventory substantially , exclusive of the effects of the portec acquisition . during 2009 , cash flow from operations provided $ 25.7 million , an increase of $ 1.6 million compared to 2008. net income and adjustments to net income provided $ 22.9 million for 2009. this amount was supplemented with cash provided by working capital and other assets and liabilities of $ 2.9 million . decreased 2009 fourth quarter sales from the prior year comparable period decreased accounts receivable while declining prices reduced inventory levels . reduced incentive compensation decreased accrued payroll and employee benefits . 37 during 2008 , cash flows from operations provided $ 24.1 million , an increase of $ 28.7 million compared to 2007. net income and adjustments to net income provided $ 30.8 million for 2008. offsetting this amount was cash used by working capital and other assets and liabilities of $ 6.7 million . higher 2008 fourth quarter sales over the prior comparable period increased accounts receivable while the settlement of the 2005-2007 three year incentive plan decreased accrued payroll and employee benefits .
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 Suspicious Activity Report : production for the remaining orders was completed during the first quarter of 2011. we believe the dismantling of the facility according to the terms of the supply agreement and the winding down of operations will be completed in the third quarter of 2011. sales to the uprr from this facility approximated $ 20.4 million , $ 11.5 million and $ 12.8 million for the years ended december 31 , 2010 , 2009 and 2008 , respectively . we do not believe that the closure of this facility will have a significant , adverse impact on our results of operations or our liquidity . general l.b . foster company is a leading manufacturer , fabricator and distributor of products and services for the rail , construction , energy and utility markets . the company is comprised of three business segments : rail products , construction products and tubular products . the company makes certain filings with the securities and exchange commission ( sec ) , including its annual report on form 10-k , quarterly reports on form 10-q , current reports on form 8-k , and all amendments and exhibits to those reports , available free of charge through its website , www.lbfoster.com , as soon as reasonably practicable after they are filed with the sec . these filings are also available through the sec at the sec 's public reference room at 100 f street n.e . washington , d.c. 20549 or by calling 1-800-sec-0330 . also , these filings are available on the internet at www.sec.gov . the company 's press releases are also available on its website . rail products the rail products segment is composed of several manufacturing and distribution businesses that provide a variety of products for railroads , transit authorities , industrial companies and mining applications throughout north america and the united kingdom . rail products has sales offices throughout the united states , canada and the united kingdom and frequently bids on rail projects where it can offer products manufactured by the company or sourced from numerous suppliers . these products may be provided as a package to rail lines , transit authorities and construction contractors which reduces the customer 's procurement efforts and provides value added , just in time delivery . the rail products segment designs and manufactures bonded insulated rail joints , cuts and drills rail and manufactures concrete cross ties and turnout ties . the company has concrete tie manufacturing facilities in spokane , wa and tucson , az . the company also has two facilities that design , test and fabricate rail products in atlanta , ga and niles , oh . through our portec subsidiary , we engineer , manufacture and assemble friction management products , railway wayside data collection and management systems and engineer and sell securement systems and related products . the rail distribution business provides our customers with access to a variety of products including stick rail , continuous welded rail , specialty trackwork , power rail and various rail accessories . this is a highly competitive business that , once specifications are met , depends heavily on pricing . the company maintains relationships with several rail manufacturers but procures the majority of the rail it distributes from one supplier . rail accessories are sourced from a wide variety of suppliers . construction products the construction products segment is composed of the following business units : piling , fabricated products , and precast concrete buildings . the piling division , via a sales force deployed throughout the united states , markets and sells piling internationally . this division offers its customers various types and dimensions of structural beam piling , sheet piling , and pipe piling . these piling products are sourced from various suppliers . the company is the primary distributor of domestic bearing pile and sheet piling for its primary supplier . 23 the fabricated products unit manufactures a number of fabricated steel and aluminum products primarily for the highway , bridge and transit industries including grid reinforced concrete deck and open steel grid flooring systems , guardrails , and expansion joints and heavy structural steel fabrications . the precast concrete buildings unit manufactures concrete buildings for national , state and municipal parks . this unit manufactures restrooms , concession stands and other protective storage buildings available in multiple designs , textures and colors . the company believes it is the leading high-end supplier in terms of volume , product options and capabilities . the buildings are manufactured in spokane , wa and hillsboro , tx . tubular products the tubular products segment has two discrete business units : coated pipe and threaded products . the coated pipe unit , located in birmingham , al , coats the outer dimension and , to a lesser extent , the inner dimension of pipe primarily for natural gas transmission and , to a much lesser extent , oil transmission industries . coated pipe partners with its primary customer , a pipe manufacturer , to market fusion bonded epoxy coatings , abrasion resistant coatings and internal linings for a wide variety of pipe dimensions for pipeline projects throughout north america . the threaded products unit , located in houston , tx , cuts , threads and paints pipe primarily for water well applications for the agriculture industry and municipal water authorities . joint venture in may 2009 , the company completed the formation of a joint venture with l b industries , inc. for a period of 9.5 years . the company and l b industries each have a 45 % ownership interest in the joint venture ( jv ) , l b pipe & coupling products , llc . the company has made all of its mandatory capital contributions under the joint venture agreement totaling $ 2.2 million . this venture commenced operations in 2010 and manufactures , markets and sells various products for the energy , utility and construction markets . story_separator_special_tag results of operations – segment analysis rail products replace_table_token_10_th fourth quarter 2010 compared to fourth quarter 2009 improved 2010 quarterly sales were reported across all of the divisions within our rail products segment , generally from improved volumes , over the prior year quarter . our transit division 's growth in volumes continued to be aided by federal stimulus spending . due to increased 2010 purchases by the uprr at both our grand island , ne and tucson , az facilities , our sales of cxt concrete ties increased over the prior year quarter . additionally , these two facilities had improved 2010 sales volumes from other customers . finally , our new portec subsidiary contributed $ 4.8 million in additional net sales from the acquisition date . while product mix led to our transit products division 's gross profit margin decreasing during the 2010 fourth quarter , the rest of our rail divisions experienced gross profit margin expansion over the 2009 period . our rail distribution business and arp division benefitted from reduced unabsorbed plant expenses while our relay rail distribution business was negatively impacted in the prior year quarter by lower of cost or market charges . portec increased our rail products segment gross profit by approximately $ 0.6 million , which included an increase to cost of goods sold of $ 0.8 million related to recognition of a portion of the inventory step-up to fair value from portec 's purchase price allocation . our cxt concrete tie division 's gross profit margin increased over the prior year quarter from a favorable $ 1.8 million resolution of a supply chain dispute . partially offsetting this were warranty charges of $ 0.8 million recorded in the 2010 fourth quarter . 30 construction products replace_table_token_11_th fourth quarter 2010 compared to fourth quarter 2009 all of our construction products divisions reported improved sales during the 2010 fourth quarter . our piling division drove the increase with improved sales volumes of sheet piling , which more than offset pricing declines experienced by all piling products . our concrete buildings division benefitted from significantly increased sales to federal agencies , a significant portion of which was attributable to stimulus legislation . our fabricated products division sales improvement came predominately from stronger bridge decking sales . while our fabricated products division was able to leverage increased volumes into expanded gross profit margins , overall our 2010 construction products gross profit margins were comparatively flat with the 2009 period . our piling division 's sales growth in the current quarter came at the expense of lower pricing due to commodity price declines as well as an extremely competitive environment , while our concrete buildings division 's gross profit margins where hampered by increased plant expenses and lower margin products typically purchased by the federal agencies that drove the sales increase previously noted . tubular products replace_table_token_12_th fourth quarter 2010 compared to fourth quarter 2009 our coated products division continued to rebound from the recession driven downturn it experienced in the prior year , again more than doubling its 2009 quarter sales . this improvement was partially offset by reduced 2010 fourth quarter revenues from our threaded products division . this division 's prior year period benefitted from a pricing strategy designed to accelerate our exit from the micropile market . our tubular products 2010 fourth quarter gross profit was significantly improved as our coated pipe division reported strong results and our threaded products division returned to profitability after being negatively impacted by reductions in pipe pricing , unfavorable manufacturing variances and slow moving inventory charges in the prior year period . 31 year-to-date results of operations replace_table_token_13_th 32 the year 2010 compared to the year 2009 – company analysis net income for 2010 was $ 1.98 per diluted share , compared to net income of $ 1.53 per diluted share for 2009. while the prior year period included a pre-tax gain of $ 1.2 million on the sale of a portion of our investment in portec , 2010 included a pre-tax gain of $ 1.4 million recognized on the remaining available-for-sale investment due to the requirement to remeasure its fair value on the acquisition date . the 2010 improvement in gross profit is due , in part , to negative adjustments of approximately $ 5.3 million taken in the 2009 period related to concrete tie issues as well as a significant current period improvement in manufacturing variances . gross profit also increased over the prior year due to a favorable $ 1.8 million resolution of a supply chain dispute . we account for a portion of our inventory under the lifo method . the lifo reserve requirements can be positively or negatively impacted by falling or rising prices . the credit to gross profit resulting from this lifo adjustment was $ 8.8 million lower in 2010 than in 2009 , as there was greater price volatility in the prior year . the foremost causes of the increased selling and administrative costs for the 2010 year-to-date period were $ 2.4 million for acquisition costs , $ 2.1 million for compensation expenses and $ 0.8 million for bad debt expense , due to a recovery recorded in 2009. for 2010 , we recorded a $ 0.2 million loss from our jv equity method investment . our effective income tax rate for the 2010 period , 37.4 % decreased compared to the 2009 period , 38.3 % , due to increased domestic manufacturing credits partially offset by certain acquisition costs that were not deductible for tax purposes . the year 2009 compared to the year 2008 – company analysis net income for the year ended december 31 , 2009 was $ 1.53 per diluted share which compares to net income of $ 2.57 per diluted share for the year ended december 31 , 2008. included in 2009 net income is the pre-tax gain associated with the sale of marketable securities ( $ 1.2 million ) . included in

