timber revenue in 2015 was earned under a 2014 stumpage agreement which expires in june , 2016 internal maintenance programs for age class timber and storm protection measures . surface income decreased by $ 212,319 from 2014. surface income includes income from farm leases , right of way grants , hunting leases and other surface leases . this decrease was primarily due to two right of way agreements executed during 2014 which are not recurring revenue . outlook for fiscal year 2016 the company continues to actively search for lands that meet our criteria of timberland with mineral potential . during 2015 , the company purchased 200 acres of timberland and reviewed over 6,000 acres for potential acquisition . with the significant drop in oil and gas prices , the company anticipates that finding acceptable land at reasonable fair values during 2016 is likely . the company may consider land purchases outside of southwest louisiana . 6 the average price per bbl and mcf has dropped significantly during 2015 and the prices in the last quarter of 2015 were the lowest for the year . the company expects oil and gas revenues to continue to be depressed during 2016. due to these low average prices , the company anticipates producers will decrease their exploration and production expenditures in 2016. the company anticipates 2016 oil and gas revenues to be equal to or less than 2015 revenues . the company is actively marketing it timber and believes that it will be successful in executing stumpage agreement ( s ) during 2016. the company anticipates higher timber revenues in 2016. the company believes the potential for increased surface revenue in 2016 is likely due to the economic activity in southwest louisiana . however , at this time the company is not able to quantify the increased revenue potential . story_separator_special_tag commission 's ( “ coso ” ) internal control - integrated framework ( 2013 ) in assessing the effectiveness of the company 's icfr . management shall determine icfr ineffective if a material weakness exists in the controls . management has assessed the company 's icfr as effective as of december 31 , 2015. this annual report does not include an attestation report of the company 's registered public accounting firm regarding internal control over financial reporting . management 's report was not subject to attestation by the company 's registered public accounting firm pursuant to rules of the securities and exchange commission that permit the company to provide only management 's report in this annual report . during the quarter ending december 31 , 2015 , the company 's management followed the coso internal control - integrated framework ( 2013 ) when assessing the icfr . during the quarter ending december 31 , 2015 , there have been no changes in the company 's internal control over financial reporting that has materially affected or is reasonably likely to affect , the company 's internal control over financial reporting . item 9b . other information none . 9 part iii item 10. directors , executive officers , promoters and control persons ; compliance with section 16 ( a ) of the exchange act the information required by item 10 as to directors , nominees for directors , reports under section 16 of the securities exchange act of 1934 , the registrant 's audit committee and an audit committee financial expert is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities exchange act of 1934 and is incorporated herein by reference . executive officers of registrant are as follows : name age position with registrant brian r. jones 55 president , treasurer and director charles d. viccellio 82 secretary and director the occupations of such executive officers during the last five years and other principal affiliations are : name occupations brian r. jones president since april 25 , 2013 , treasurer and director since december 1 , 2006 ; managing member of brian r. jones cpa , llc . charles d. viccellio secretary since 1997 and director since 1996. retired attorney from the law firm of stockwell , sievert , viccellio , clements & shaddock , llp . there are no family relationships between any of our directors , except mrs. leach and mrs. werner are mother and daughter , and executive officers or any arrangement or understanding between any of our executive officers and any other person pursuant to which any executive officer was appointed to his office . the company has adopted a code of ethics that applies to officers , directors and employees . a copy of the code of ethics will be provided by writing the president at p.o . box 1864 , lake charles , louisiana 70602 . 10 item 11. executive compensation the information required by item 11 is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities and exchange act of 1934 and is incorporated herein by reference . item 12. security ownership of certain beneficial owners and management and related stockholder matters the information required by item 12 is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities exchange act of 1934 and is incorporated herein by reference . item 13. certain relationships and related transactions the information required by item 13 is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities and exchange act of 1934 and is incorporated herein by reference . item 14. principal accountants fees and services the information required by item 14 is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities and exchange act of 1934 and is incorporated herein by reference . 11 part iv item 15. exhibits story_separator_special_tag timber revenue in 2015 was earned under a 2014 stumpage agreement which expires in june , 2016 internal maintenance programs for age class timber and storm protection measures . surface income decreased by $ 212,319 from 2014. surface income includes income from farm leases , right of way grants , hunting leases and other surface leases . this decrease was primarily due to two right of way agreements executed during 2014 which are not recurring revenue . outlook for fiscal year 2016 the company continues to actively search for lands that meet our criteria of timberland with mineral potential . during 2015 , the company purchased 200 acres of timberland and reviewed over 6,000 acres for potential acquisition . with the significant drop in oil and gas prices , the company anticipates that finding acceptable land at reasonable fair values during 2016 is likely . the company may consider land purchases outside of southwest louisiana . 6 the average price per bbl and mcf has dropped significantly during 2015 and the prices in the last quarter of 2015 were the lowest for the year . the company expects oil and gas revenues to continue to be depressed during 2016. due to these low average prices , the company anticipates producers will decrease their exploration and production expenditures in 2016. the company anticipates 2016 oil and gas revenues to be equal to or less than 2015 revenues . the company is actively marketing it timber and believes that it will be successful in executing stumpage agreement ( s ) during 2016. the company anticipates higher timber revenues in 2016. the company believes the potential for increased surface revenue in 2016 is likely due to the economic activity in southwest louisiana . however , at this time the company is not able to quantify the increased revenue potential . story_separator_special_tag commission 's ( “ coso ” ) internal control - integrated framework ( 2013 ) in assessing the effectiveness of the company 's icfr . management shall determine icfr ineffective if a material weakness exists in the controls . management has assessed the company 's icfr as effective as of december 31 , 2015. this annual report does not include an attestation report of the company 's registered public accounting firm regarding internal control over financial reporting . management 's report was not subject to attestation by the company 's registered public accounting firm pursuant to rules of the securities and exchange commission that permit the company to provide only management 's report in this annual report . during the quarter ending december 31 , 2015 , the company 's management followed the coso internal control - integrated framework ( 2013 ) when assessing the icfr . during the quarter ending december 31 , 2015 , there have been no changes in the company 's internal control over financial reporting that has materially affected or is reasonably likely to affect , the company 's internal control over financial reporting . item 9b . other information none . 9 part iii item 10. directors , executive officers , promoters and control persons ; compliance with section 16 ( a ) of the exchange act the information required by item 10 as to directors , nominees for directors , reports under section 16 of the securities exchange act of 1934 , the registrant 's audit committee and an audit committee financial expert is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities exchange act of 1934 and is incorporated herein by reference . executive officers of registrant are as follows : name age position with registrant brian r. jones 55 president , treasurer and director charles d. viccellio 82 secretary and director the occupations of such executive officers during the last five years and other principal affiliations are : name occupations brian r. jones president since april 25 , 2013 , treasurer and director since december 1 , 2006 ; managing member of brian r. jones cpa , llc . charles d. viccellio secretary since 1997 and director since 1996. retired attorney from the law firm of stockwell , sievert , viccellio , clements & shaddock , llp . there are no family relationships between any of our directors , except mrs. leach and mrs. werner are mother and daughter , and executive officers or any arrangement or understanding between any of our executive officers and any other person pursuant to which any executive officer was appointed to his office . the company has adopted a code of ethics that applies to officers , directors and employees . a copy of the code of ethics will be provided by writing the president at p.o . box 1864 , lake charles , louisiana 70602 . 10 item 11. executive compensation the information required by item 11 is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities and exchange act of 1934 and is incorporated herein by reference . item 12. security ownership of certain beneficial owners and management and related stockholder matters the information required by item 12 is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities exchange act of 1934 and is incorporated herein by reference . item 13. certain relationships and related transactions the information required by item 13 is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities and exchange act of 1934 and is incorporated herein by reference . item 14. principal accountants fees and services the information required by item 14 is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities and exchange act of 1934 and is incorporated herein by reference . 11 part iv item 15. exhibits

liquidity and capital resources the company 's current assets totaled $ 6,201,002 and total liabilities equaled $ 347,169 at december 31 , 2015. additional sources of liquidity include the company 's available bank line of credit for $ 5,000,000. in the opinion of management , current cash flow from operations , cash and cash equivalents , investments and the available line of credit are adequate for projected operation and possible land purchases . critical accounting policies the preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods . actual results could differ from those estimates . the most significant accounting estimates inherent in the preparation of our financial statements include the following items : our accounts receivable consist of incomes received after year end for royalties produced prior to year-end . when there are royalties that have not been received at the time of the preparation of the financial statements for months in the prior year , we estimate the amount to be received based on the last month 's royalties that were received from that particular company . we do not maintain an allowance for doubtful accounts because other than the accrual for earned but not received royalties , we have no accounts receivable . the company accounts for income taxes in accordance with asc topic 740 , income taxes , which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial statement carrying amounts and the tax bases of assets and liabilities . when land is purchased with standing timber , the cost is divided between land and timber . reforestation costs are capitalized and added to the timber asset account . the timber asset is depleted when the timber is harvested based on the relationship between the carrying value of the timber and the total timber volume estimated to be harvested over the harvest cycle .


 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 the company 's current assets totaled $ 6,201,002 and total liabilities equaled $ 347,169 at december 31 , 2015. additional sources of liquidity include the company 's available bank line of credit for $ 5,000,000. in the opinion of management , current cash flow from operations , cash and cash equivalents , investments and the available line of credit are adequate for projected operation and possible land purchases . critical accounting policies the preparation of financial statements in conformity with generally accepted accounting principles requires management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting periods . actual results could differ from those estimates . the most significant accounting estimates inherent in the preparation of our financial statements include the following items : our accounts receivable consist of incomes received after year end for royalties produced prior to year-end . when there are royalties that have not been received at the time of the preparation of the financial statements for months in the prior year , we estimate the amount to be received based on the last month 's royalties that were received from that particular company . we do not maintain an allowance for doubtful accounts because other than the accrual for earned but not received royalties , we have no accounts receivable . the company accounts for income taxes in accordance with asc topic 740 , income taxes , which requires the recognition of deferred tax assets and liabilities for the expected future tax consequences of temporary differences between the financial statement carrying amounts and the tax bases of assets and liabilities . when land is purchased with standing timber , the cost is divided between land and timber . reforestation costs are capitalized and added to the timber asset account . the timber asset is depleted when the timber is harvested based on the relationship between the carrying value of the timber and the total timber volume estimated to be harvested over the harvest cycle .
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 Suspicious Activity Report : timber revenue in 2015 was earned under a 2014 stumpage agreement which expires in june , 2016 internal maintenance programs for age class timber and storm protection measures . surface income decreased by $ 212,319 from 2014. surface income includes income from farm leases , right of way grants , hunting leases and other surface leases . this decrease was primarily due to two right of way agreements executed during 2014 which are not recurring revenue . outlook for fiscal year 2016 the company continues to actively search for lands that meet our criteria of timberland with mineral potential . during 2015 , the company purchased 200 acres of timberland and reviewed over 6,000 acres for potential acquisition . with the significant drop in oil and gas prices , the company anticipates that finding acceptable land at reasonable fair values during 2016 is likely . the company may consider land purchases outside of southwest louisiana . 6 the average price per bbl and mcf has dropped significantly during 2015 and the prices in the last quarter of 2015 were the lowest for the year . the company expects oil and gas revenues to continue to be depressed during 2016. due to these low average prices , the company anticipates producers will decrease their exploration and production expenditures in 2016. the company anticipates 2016 oil and gas revenues to be equal to or less than 2015 revenues . the company is actively marketing it timber and believes that it will be successful in executing stumpage agreement ( s ) during 2016. the company anticipates higher timber revenues in 2016. the company believes the potential for increased surface revenue in 2016 is likely due to the economic activity in southwest louisiana . however , at this time the company is not able to quantify the increased revenue potential . story_separator_special_tag commission 's ( “ coso ” ) internal control - integrated framework ( 2013 ) in assessing the effectiveness of the company 's icfr . management shall determine icfr ineffective if a material weakness exists in the controls . management has assessed the company 's icfr as effective as of december 31 , 2015. this annual report does not include an attestation report of the company 's registered public accounting firm regarding internal control over financial reporting . management 's report was not subject to attestation by the company 's registered public accounting firm pursuant to rules of the securities and exchange commission that permit the company to provide only management 's report in this annual report . during the quarter ending december 31 , 2015 , the company 's management followed the coso internal control - integrated framework ( 2013 ) when assessing the icfr . during the quarter ending december 31 , 2015 , there have been no changes in the company 's internal control over financial reporting that has materially affected or is reasonably likely to affect , the company 's internal control over financial reporting . item 9b . other information none . 9 part iii item 10. directors , executive officers , promoters and control persons ; compliance with section 16 ( a ) of the exchange act the information required by item 10 as to directors , nominees for directors , reports under section 16 of the securities exchange act of 1934 , the registrant 's audit committee and an audit committee financial expert is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities exchange act of 1934 and is incorporated herein by reference . executive officers of registrant are as follows : name age position with registrant brian r. jones 55 president , treasurer and director charles d. viccellio 82 secretary and director the occupations of such executive officers during the last five years and other principal affiliations are : name occupations brian r. jones president since april 25 , 2013 , treasurer and director since december 1 , 2006 ; managing member of brian r. jones cpa , llc . charles d. viccellio secretary since 1997 and director since 1996. retired attorney from the law firm of stockwell , sievert , viccellio , clements & shaddock , llp . there are no family relationships between any of our directors , except mrs. leach and mrs. werner are mother and daughter , and executive officers or any arrangement or understanding between any of our executive officers and any other person pursuant to which any executive officer was appointed to his office . the company has adopted a code of ethics that applies to officers , directors and employees . a copy of the code of ethics will be provided by writing the president at p.o . box 1864 , lake charles , louisiana 70602 . 10 item 11. executive compensation the information required by item 11 is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities and exchange act of 1934 and is incorporated herein by reference . item 12. security ownership of certain beneficial owners and management and related stockholder matters the information required by item 12 is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities exchange act of 1934 and is incorporated herein by reference . item 13. certain relationships and related transactions the information required by item 13 is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities and exchange act of 1934 and is incorporated herein by reference . item 14. principal accountants fees and services the information required by item 14 is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities and exchange act of 1934 and is incorporated herein by reference . 11 part iv item 15. exhibits story_separator_special_tag timber revenue in 2015 was earned under a 2014 stumpage agreement which expires in june , 2016 internal maintenance programs for age class timber and storm protection measures . surface income decreased by $ 212,319 from 2014. surface income includes income from farm leases , right of way grants , hunting leases and other surface leases . this decrease was primarily due to two right of way agreements executed during 2014 which are not recurring revenue . outlook for fiscal year 2016 the company continues to actively search for lands that meet our criteria of timberland with mineral potential . during 2015 , the company purchased 200 acres of timberland and reviewed over 6,000 acres for potential acquisition . with the significant drop in oil and gas prices , the company anticipates that finding acceptable land at reasonable fair values during 2016 is likely . the company may consider land purchases outside of southwest louisiana . 6 the average price per bbl and mcf has dropped significantly during 2015 and the prices in the last quarter of 2015 were the lowest for the year . the company expects oil and gas revenues to continue to be depressed during 2016. due to these low average prices , the company anticipates producers will decrease their exploration and production expenditures in 2016. the company anticipates 2016 oil and gas revenues to be equal to or less than 2015 revenues . the company is actively marketing it timber and believes that it will be successful in executing stumpage agreement ( s ) during 2016. the company anticipates higher timber revenues in 2016. the company believes the potential for increased surface revenue in 2016 is likely due to the economic activity in southwest louisiana . however , at this time the company is not able to quantify the increased revenue potential . story_separator_special_tag commission 's ( “ coso ” ) internal control - integrated framework ( 2013 ) in assessing the effectiveness of the company 's icfr . management shall determine icfr ineffective if a material weakness exists in the controls . management has assessed the company 's icfr as effective as of december 31 , 2015. this annual report does not include an attestation report of the company 's registered public accounting firm regarding internal control over financial reporting . management 's report was not subject to attestation by the company 's registered public accounting firm pursuant to rules of the securities and exchange commission that permit the company to provide only management 's report in this annual report . during the quarter ending december 31 , 2015 , the company 's management followed the coso internal control - integrated framework ( 2013 ) when assessing the icfr . during the quarter ending december 31 , 2015 , there have been no changes in the company 's internal control over financial reporting that has materially affected or is reasonably likely to affect , the company 's internal control over financial reporting . item 9b . other information none . 9 part iii item 10. directors , executive officers , promoters and control persons ; compliance with section 16 ( a ) of the exchange act the information required by item 10 as to directors , nominees for directors , reports under section 16 of the securities exchange act of 1934 , the registrant 's audit committee and an audit committee financial expert is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities exchange act of 1934 and is incorporated herein by reference . executive officers of registrant are as follows : name age position with registrant brian r. jones 55 president , treasurer and director charles d. viccellio 82 secretary and director the occupations of such executive officers during the last five years and other principal affiliations are : name occupations brian r. jones president since april 25 , 2013 , treasurer and director since december 1 , 2006 ; managing member of brian r. jones cpa , llc . charles d. viccellio secretary since 1997 and director since 1996. retired attorney from the law firm of stockwell , sievert , viccellio , clements & shaddock , llp . there are no family relationships between any of our directors , except mrs. leach and mrs. werner are mother and daughter , and executive officers or any arrangement or understanding between any of our executive officers and any other person pursuant to which any executive officer was appointed to his office . the company has adopted a code of ethics that applies to officers , directors and employees . a copy of the code of ethics will be provided by writing the president at p.o . box 1864 , lake charles , louisiana 70602 . 10 item 11. executive compensation the information required by item 11 is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities and exchange act of 1934 and is incorporated herein by reference . item 12. security ownership of certain beneficial owners and management and related stockholder matters the information required by item 12 is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities exchange act of 1934 and is incorporated herein by reference . item 13. certain relationships and related transactions the information required by item 13 is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities and exchange act of 1934 and is incorporated herein by reference . item 14. principal accountants fees and services the information required by item 14 is included in the registrant 's definitive proxy statement to be filed pursuant to section 14 ( a ) of the securities and exchange act of 1934 and is incorporated herein by reference . 11 part iv item 15. exhibits

