during the fourth quarter of 2010 , we identified $ 15.4 million of reimbursable costs and fees received from clients associated with certain contractual arrangements acquired in connection with the acquisition of tsys total debt management that were incorrectly recorded on a net basis , as an offset to selling , general and administrative expenses in the statement of operations for the year ended december 31 , 2009. revenue for the year ended december 30 31 , 2009 should have included these reimbursable costs and fees , with an equal and offsetting amount charged to operating expenses , due to the fact that we acted as principal and assumed overall risk in the transactions under these contractual arrangements . although we concluded that the impact was not material to the 2009 financial statements , revenue and operating expenses have been revised to reflect the $ 15.4 million reimbursable costs and fees in both revenue and operating expenses in the statement of operations for the year ended december 31 , 2009. the challenging economic environment in the u.s. has impacted our business over the course of 2009 and 2010. factors such as reduced availability of credit for consumers , a depressed real estate market , high unemployment and other factors have had a negative impact on the ability and willingness of consumers to pay their debts and a negative impact on our clients ' businesses , which has adversely affected our results of operations , collections and revenue . further changes to the economic conditions in the u.s. , either positive or negative , could have a significant impact on our business , including , but not limited to : · further impairment charges to our goodwill , trade name and purchased accounts receivable ; · fluctuations in the volume of placements of accounts and the collectability of those accounts for our arm contingency fee based services ; · volume fluctuations in our arm fixed fee based services ; · volume fluctuations in our crm services ; and , · variability in the collectibility of existing portfolios . we have grown through both acquisitions as well as internal growth . the following table lists the companies we have acquired in the past three years ( purchase price in millions ) : replace_table_token_4_th in october 2009 , we sold our print and mail business for approximately $ 18.7 million in cash . prior to the acquisition of sst on january 2 , 2008 , sst was a wholly owned subsidiary of jpmorgan chase & co. , referred to as jpm . jpm also wholly owns one equity partners , which has had a controlling interest in us since our going-private transaction on november 15 , 2006 , referred to as the transaction . transfers of net assets or exchanges of equity interests between entities under common control are accounted for similar to the pooling-of-interests method ( as-if pooling-of-interests ) in that the entity that receives the net assets or the equity interests initially recognizes the assets and liabilities transferred at their carrying amounts in the accounts of the transferring entity at the date of transfer . because nco and sst were under common control at the time of the sst acquisition , the transfer of assets and liabilities of sst were accounted for at historical cost in a manner similar to a pooling of interests . for financial accounting purposes , the acquisition was viewed as a change in reporting entity and , as a result , required restatement of our financial statements for all periods subsequent to november 15 , 2006 , the date of the transaction and the date at which common control of nco and sst by jpm commenced . critical accounting policies and estimates general the preparation of consolidated financial statements in conformity with accounting principles generally accepted in the united states requires management to make estimates and assumptions that affect the amounts reported in the financial statements and the accompanying notes . actual results could differ from those estimates . we believe the following accounting policies and estimates are the most critical and could have the most impact on our results of operations . for a discussion of these and other accounting policies , see note 2 in our notes to consolidated financial statements . as a result of the transaction , the majority of our assets and liabilities , including our portfolio of accounts 31 receivable , were adjusted to their fair value as of the date of the transaction . we made significant assumptions in determining the fair value of intangible assets and other assets and liabilities in connection with purchase accounting . additionally , a portion of the equity related to our management stockholders was recorded at the stockholder 's predecessor basis and a corresponding portion of the acquired assets was reduced accordingly . goodwill , other intangible assets and purchase accounting assets acquired and liabilities assumed must be recorded at their fair value at the date of acquisition . our balance sheet includes amounts designated as goodwill , trade name and customer relationships and other intangible assets. goodwill represents the excess of the purchase price over the fair value of the net assets of acquired businesses . trade name represents the fair value of the nco name . other intangible assets consist primarily of customer relationships , which represent the information and regular contact we have with our clients , and non-compete agreements . as of december 31 , 2010 , our balance sheet included goodwill , trade name and other intangibles that represented 38.8 percent , 6.7 percent and 15.8 percent of total assets , respectively , and 597.9 percent , 103.9 percent and 242.6 percent of stockholders ' equity , respectively . goodwill and trade name are tested for impairment at least annually and as triggering events occur . story_separator_special_tag depreciation and amortization decreased to $ 108.8 million in 2010 , from $ 119.6 million in 2009. this decrease was primarily attributable to lower depreciation expense resulting from more assets becoming fully depreciated , as well as lower amortization of customer relationships and other intangible assets due to certain intangible assets becoming fully amortized during 2010. impairment of intangible assets . during the fourth quarter of 2010 , the company recorded goodwill impairment charges of $ 57.0 million in the crm segment . during the fourth quarter of 2009 , the company recorded goodwill impairment charges of $ 24.7 million in the crm segment , and customer relationship impairment charges of $ 5.3 million in the portfolio management segment . restructuring charges . we incurred restructuring charges of $ 18.3 million in 2010 , which related to streamlining the cost structure of our operations and our decision to limit purchases in the portfolio management business . the charges consisted primarily of costs associated with the closing of redundant facilities and severance costs . this compares to $ 10.9 million of restructuring charges in 2009 , which also related to the streamlining of our cost structure . other income ( expense ) . interest expense decreased to $ 90.3 million for 2010 , from $ 99.2 million for 2009. interest expense for 2010 included $ 8.3 million of losses , compared to $ 14.1 of losses in 2009 , from interest rate swap agreements and embedded derivatives . the remaining decrease in interest expense was primarily due to lower debt balances during 2010. other income ( expense ) , net for 2010 and 2009 included approximately $ 1.2 million and $ 7.0 million , respectively , of net gains resulting from the settlement of certain foreign exchange contracts . other income 36 ( expense ) for 2009 also included a $ 5.0 million loss from writing down one of our notes receivable and a $ 4.4 million gain on sale of our print and mail business . income tax expense ( benefit ) . for 2010 , we recorded income tax expense of $ 6.9 million on a pre-tax loss of $ 148.8 million , or an effective income tax rate of ( 4.6 ) percent . for 2009 , we recorded an income tax benefit of $ 1.2 million on a pre-tax loss of $ 89.3 million , or an effective income tax rate of 1.3 percent . the change in the effective income tax rate was due primarily to the recognition of a valuation allowance on certain domestic net deferred tax assets , and income tax expense to be paid in state and foreign jurisdictions . year ended december 31 , 2009 compared to year ended december 31 , 2008 revenue . revenue increased $ 66.2 million , or 4.4 percent , to $ 1,579.4 million for 2009 , from $ 1,513.1 million in 2008. revenue for the year ended december 31 , 2009 was reduced by a $ 21.5 million impairment charge recorded to increase the valuation allowance against the carrying value of the portfolios of purchased accounts receivable , compared to an impairment charge of $ 98.9 million in 2008. revenue by segment ( amounts in thousands ) : replace_table_token_9_th arm 's revenue for 2009 included $ 60.5 million of intercompany revenue earned on services performed for portfolio management and crm 's revenue for 2009 included $ 5.1 million of intercompany revenue earned on services performed for arm , which were eliminated upon consolidation . arm 's revenue for 2008 included $ 82.8 million of intercompany revenue earned on services performed for portfolio management and crm 's revenue for 2008 included $ 2.9 million of intercompany revenue earned on services performed for arm , which were eliminated upon consolidation . the increase in arm 's revenue was primarily attributable to increased volume from new and existing clients in both first-party ( early stage ) and contingent collections as well as a full year of revenue from the osi acquisition completed on february 29 , 2008. this increase was offset in part by the weaker collection environment during 2009 and a $ 22.3 million decrease in fees from collection services performed for portfolio management . the decrease in crm 's revenue was primarily due to lower volumes from certain existing clients attributable to the impact of the economy on the clients ' business , partially offset by increased client volumes related to the implementation of new contracts during 2008 and 2009. portfolio management 's collections , excluding all portfolio sales , decreased $ 48.4 million , or 24.6 percent , to $ 148.4 million in 2009 , from $ 196.8 million in 2008. revenue for 2009 was reduced by a $ 21.5 million impairment charge recorded to increase the valuation allowance against the carrying value of the portfolios of purchased accounts receivable , due to the impact of the deteriorating economic conditions on cash collected and lower estimates of future collections , compared to an impairment charge of $ 98.2 million in the prior year . excluding the effect of the impairment charges as well as portfolio sales , portfolio management 's revenue represented 46.0 percent of collections in 2009 , as compared to 57.1 percent of collections in 2008. the remaining decrease in revenue and collections was attributable to lower portfolio purchases and the affect of the weaker collection environment during 2009. portfolio sales revenue for 2009 was $ 361,000 compared to $ 3.0 million for 2008. payroll and related expenses . payroll and related expenses decreased $ 63.6 million to $ 781.9 million in 2009 , from $ 845.5 million in 2008 , and decreased as a percentage of revenue to 49.5 percent from 55.9 percent . 37 payroll and related expenses by segment ( amounts in thousands ) : replace_table_token_10_th the decrease in arm 's payroll and related expenses as a percentage of revenue was primarily due to the integration efforts following the acquisition of

cash flows from operating activities . cash provided by operating activities was $ 43.1 million in 2010 , compared to $ 98.5 million in 2009. the decrease in cash provided by operating activities was primarily attributable to lower operating results for 2010 , as well as a decrease in accounts receivable , trade of $ 5.6 million for 2010 compared to $ 43.9 million for 2009 , resulting from the collection of a large outstanding receivable balance during 2009. cash provided by operating activities was $ 98.5 million in 2009 , compared to $ 93.7 million in 2008. the increase in cash provided by operating activities was primarily attributable to a decrease in accounts receivable , trade of $ 43.9 million for 2009 , compared to a decrease of $ 11.8 million in the prior year , resulting from the collection of a large outstanding receivable balance during 2009 , offset partially by decreases in accounts payable and accrued expenses and income taxes payable . cash flows from investing activities . cash provided by investing activities was $ 22.3 million in 2010 compared to $ 16.7 million in 2009. the increase in cash provided by investing activities was primarily attributable to lower purchases of accounts receivable and lower purchases of property and equipment , partially offset by lower collections of purchased accounts receivable . cash provided by investing activities was $ 16.7 million in 2009 compared to cash used in investing activities of $ 424.2 million in 2008. the change in investing activities was primarily attributable to cash paid for acquisitions and acquisition-related costs of $ 349.4 million in 2008 primarily incurred in connection with the acquisition of osi on february 29 , 2008 , as well as lower purchases of accounts receivable in 2009 and $ 20.0 million of cash received from the sale of our print and mail business in 2009 . 40 cash flows from financing 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.
     ```cash flows from operating activities . cash provided by operating activities was $ 43.1 million in 2010 , compared to $ 98.5 million in 2009. the decrease in cash provided by operating activities was primarily attributable to lower operating results for 2010 , as well as a decrease in accounts receivable , trade of $ 5.6 million for 2010 compared to $ 43.9 million for 2009 , resulting from the collection of a large outstanding receivable balance during 2009. cash provided by operating activities was $ 98.5 million in 2009 , compared to $ 93.7 million in 2008. the increase in cash provided by operating activities was primarily attributable to a decrease in accounts receivable , trade of $ 43.9 million for 2009 , compared to a decrease of $ 11.8 million in the prior year , resulting from the collection of a large outstanding receivable balance during 2009 , offset partially by decreases in accounts payable and accrued expenses and income taxes payable . cash flows from investing activities . cash provided by investing activities was $ 22.3 million in 2010 compared to $ 16.7 million in 2009. the increase in cash provided by investing activities was primarily attributable to lower purchases of accounts receivable and lower purchases of property and equipment , partially offset by lower collections of purchased accounts receivable . cash provided by investing activities was $ 16.7 million in 2009 compared to cash used in investing activities of $ 424.2 million in 2008. the change in investing activities was primarily attributable to cash paid for acquisitions and acquisition-related costs of $ 349.4 million in 2008 primarily incurred in connection with the acquisition of osi on february 29 , 2008 , as well as lower purchases of accounts receivable in 2009 and $ 20.0 million of cash received from the sale of our print and mail business in 2009 . 40 cash flows from financing activities .
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 Suspicious Activity Report : during the fourth quarter of 2010 , we identified $ 15.4 million of reimbursable costs and fees received from clients associated with certain contractual arrangements acquired in connection with the acquisition of tsys total debt management that were incorrectly recorded on a net basis , as an offset to selling , general and administrative expenses in the statement of operations for the year ended december 31 , 2009. revenue for the year ended december 30 31 , 2009 should have included these reimbursable costs and fees , with an equal and offsetting amount charged to operating expenses , due to the fact that we acted as principal and assumed overall risk in the transactions under these contractual arrangements . although we concluded that the impact was not material to the 2009 financial statements , revenue and operating expenses have been revised to reflect the $ 15.4 million reimbursable costs and fees in both revenue and operating expenses in the statement of operations for the year ended december 31 , 2009. the challenging economic environment in the u.s. has impacted our business over the course of 2009 and 2010. factors such as reduced availability of credit for consumers , a depressed real estate market , high unemployment and other factors have had a negative impact on the ability and willingness of consumers to pay their debts and a negative impact on our clients ' businesses , which has adversely affected our results of operations , collections and revenue . further changes to the economic conditions in the u.s. , either positive or negative , could have a significant impact on our business , including , but not limited to : · further impairment charges to our goodwill , trade name and purchased accounts receivable ; · fluctuations in the volume of placements of accounts and the collectability of those accounts for our arm contingency fee based services ; · volume fluctuations in our arm fixed fee based services ; · volume fluctuations in our crm services ; and , · variability in the collectibility of existing portfolios . we have grown through both acquisitions as well as internal growth . the following table lists the companies we have acquired in the past three years ( purchase price in millions ) : replace_table_token_4_th in october 2009 , we sold our print and mail business for approximately $ 18.7 million in cash . prior to the acquisition of sst on january 2 , 2008 , sst was a wholly owned subsidiary of jpmorgan chase & co. , referred to as jpm . jpm also wholly owns one equity partners , which has had a controlling interest in us since our going-private transaction on november 15 , 2006 , referred to as the transaction . transfers of net assets or exchanges of equity interests between entities under common control are accounted for similar to the pooling-of-interests method ( as-if pooling-of-interests ) in that the entity that receives the net assets or the equity interests initially recognizes the assets and liabilities transferred at their carrying amounts in the accounts of the transferring entity at the date of transfer . because nco and sst were under common control at the time of the sst acquisition , the transfer of assets and liabilities of sst were accounted for at historical cost in a manner similar to a pooling of interests . for financial accounting purposes , the acquisition was viewed as a change in reporting entity and , as a result , required restatement of our financial statements for all periods subsequent to november 15 , 2006 , the date of the transaction and the date at which common control of nco and sst by jpm commenced . critical accounting policies and estimates general the preparation of consolidated financial statements in conformity with accounting principles generally accepted in the united states requires management to make estimates and assumptions that affect the amounts reported in the financial statements and the accompanying notes . actual results could differ from those estimates . we believe the following accounting policies and estimates are the most critical and could have the most impact on our results of operations . for a discussion of these and other accounting policies , see note 2 in our notes to consolidated financial statements . as a result of the transaction , the majority of our assets and liabilities , including our portfolio of accounts 31 receivable , were adjusted to their fair value as of the date of the transaction . we made significant assumptions in determining the fair value of intangible assets and other assets and liabilities in connection with purchase accounting . additionally , a portion of the equity related to our management stockholders was recorded at the stockholder 's predecessor basis and a corresponding portion of the acquired assets was reduced accordingly . goodwill , other intangible assets and purchase accounting assets acquired and liabilities assumed must be recorded at their fair value at the date of acquisition . our balance sheet includes amounts designated as goodwill , trade name and customer relationships and other intangible assets. goodwill represents the excess of the purchase price over the fair value of the net assets of acquired businesses . trade name represents the fair value of the nco name . other intangible assets consist primarily of customer relationships , which represent the information and regular contact we have with our clients , and non-compete agreements . as of december 31 , 2010 , our balance sheet included goodwill , trade name and other intangibles that represented 38.8 percent , 6.7 percent and 15.8 percent of total assets , respectively , and 597.9 percent , 103.9 percent and 242.6 percent of stockholders ' equity , respectively . goodwill and trade name are tested for impairment at least annually and as triggering events occur . story_separator_special_tag depreciation and amortization decreased to $ 108.8 million in 2010 , from $ 119.6 million in 2009. this decrease was primarily attributable to lower depreciation expense resulting from more assets becoming fully depreciated , as well as lower amortization of customer relationships and other intangible assets due to certain intangible assets becoming fully amortized during 2010. impairment of intangible assets . during the fourth quarter of 2010 , the company recorded goodwill impairment charges of $ 57.0 million in the crm segment . during the fourth quarter of 2009 , the company recorded goodwill impairment charges of $ 24.7 million in the crm segment , and customer relationship impairment charges of $ 5.3 million in the portfolio management segment . restructuring charges . we incurred restructuring charges of $ 18.3 million in 2010 , which related to streamlining the cost structure of our operations and our decision to limit purchases in the portfolio management business . the charges consisted primarily of costs associated with the closing of redundant facilities and severance costs . this compares to $ 10.9 million of restructuring charges in 2009 , which also related to the streamlining of our cost structure . other income ( expense ) . interest expense decreased to $ 90.3 million for 2010 , from $ 99.2 million for 2009. interest expense for 2010 included $ 8.3 million of losses , compared to $ 14.1 of losses in 2009 , from interest rate swap agreements and embedded derivatives . the remaining decrease in interest expense was primarily due to lower debt balances during 2010. other income ( expense ) , net for 2010 and 2009 included approximately $ 1.2 million and $ 7.0 million , respectively , of net gains resulting from the settlement of certain foreign exchange contracts . other income 36 ( expense ) for 2009 also included a $ 5.0 million loss from writing down one of our notes receivable and a $ 4.4 million gain on sale of our print and mail business . income tax expense ( benefit ) . for 2010 , we recorded income tax expense of $ 6.9 million on a pre-tax loss of $ 148.8 million , or an effective income tax rate of ( 4.6 ) percent . for 2009 , we recorded an income tax benefit of $ 1.2 million on a pre-tax loss of $ 89.3 million , or an effective income tax rate of 1.3 percent . the change in the effective income tax rate was due primarily to the recognition of a valuation allowance on certain domestic net deferred tax assets , and income tax expense to be paid in state and foreign jurisdictions . year ended december 31 , 2009 compared to year ended december 31 , 2008 revenue . revenue increased $ 66.2 million , or 4.4 percent , to $ 1,579.4 million for 2009 , from $ 1,513.1 million in 2008. revenue for the year ended december 31 , 2009 was reduced by a $ 21.5 million impairment charge recorded to increase the valuation allowance against the carrying value of the portfolios of purchased accounts receivable , compared to an impairment charge of $ 98.9 million in 2008. revenue by segment ( amounts in thousands ) : replace_table_token_9_th arm 's revenue for 2009 included $ 60.5 million of intercompany revenue earned on services performed for portfolio management and crm 's revenue for 2009 included $ 5.1 million of intercompany revenue earned on services performed for arm , which were eliminated upon consolidation . arm 's revenue for 2008 included $ 82.8 million of intercompany revenue earned on services performed for portfolio management and crm 's revenue for 2008 included $ 2.9 million of intercompany revenue earned on services performed for arm , which were eliminated upon consolidation . the increase in arm 's revenue was primarily attributable to increased volume from new and existing clients in both first-party ( early stage ) and contingent collections as well as a full year of revenue from the osi acquisition completed on february 29 , 2008. this increase was offset in part by the weaker collection environment during 2009 and a $ 22.3 million decrease in fees from collection services performed for portfolio management . the decrease in crm 's revenue was primarily due to lower volumes from certain existing clients attributable to the impact of the economy on the clients ' business , partially offset by increased client volumes related to the implementation of new contracts during 2008 and 2009. portfolio management 's collections , excluding all portfolio sales , decreased $ 48.4 million , or 24.6 percent , to $ 148.4 million in 2009 , from $ 196.8 million in 2008. revenue for 2009 was reduced by a $ 21.5 million impairment charge recorded to increase the valuation allowance against the carrying value of the portfolios of purchased accounts receivable , due to the impact of the deteriorating economic conditions on cash collected and lower estimates of future collections , compared to an impairment charge of $ 98.2 million in the prior year . excluding the effect of the impairment charges as well as portfolio sales , portfolio management 's revenue represented 46.0 percent of collections in 2009 , as compared to 57.1 percent of collections in 2008. the remaining decrease in revenue and collections was attributable to lower portfolio purchases and the affect of the weaker collection environment during 2009. portfolio sales revenue for 2009 was $ 361,000 compared to $ 3.0 million for 2008. payroll and related expenses . payroll and related expenses decreased $ 63.6 million to $ 781.9 million in 2009 , from $ 845.5 million in 2008 , and decreased as a percentage of revenue to 49.5 percent from 55.9 percent . 37 payroll and related expenses by segment ( amounts in thousands ) : replace_table_token_10_th the decrease in arm 's payroll and related expenses as a percentage of revenue was primarily due to the integration efforts following the acquisition of

