eqm increased firm reservation fee 49 revenues in 2016 compared to 2015 as a result of affiliates and third parties contracting for additional capacity under firm contracts , which resulted in increased firm gathering capacity of approximately 300 mmcf per day following the completion of the nwv gathering and jupiter expansion projects in the fourth quarter of 2015. the decrease in usage fees under interruptible contracts was primarily due to these additional contracts for firm capacity . operating expenses increased by $ 16.6 million for the year ended december 31 , 2016 compared to the year ended december 31 , 2015 . selling , general and administrative expenses increased as a result of higher allocations and personnel costs from eqt . the increase in depreciation and amortization expense resulted from additional assets placed in-service , including those associated with the nwv gathering and jupiter expansion projects . transmission results of operations replace_table_token_6_th ( a ) includes commodity charges and fees on all volumes transported under firm contracts as well as transmission fees on volumes in excess of firm contracted capacity . ( b ) includes volumes transported under interruptible contracts and volumes transported in excess of firm contracted capacity . year ended december 31 , 2017 compared to year ended december 31 , 2016 total operating revenues increased by $ 41.4 million . firm reservation fee revenues increased due to affiliates and third parties contracting for additional firm capacity , primarily on the ovc , as well as higher contractual rates on existing contracts in the current year . the firm capacity on the ovc resulted in lower affiliate usage fees under firm contracts . the increase in 50 usage fees under interruptible contracts includes increased storage and parking revenue , which does not have pipeline throughput associated with it , partly offset by reduced throughput on interruptible contracts . operating expenses increased by $ 32.2 million for the year ended december 31 , 2017 compared to the year ended december 31 , 2016 . operating and maintenance expense increased primarily due to property taxes on the ovc and higher personnel costs . selling , general and administrative expenses decreased primarily due to lower corporate allocations from eqt as a result of eqt 's shift in focus during 2017 from midstream drop-down transactions to upstream asset and corporate acquisition projects . the increase in depreciation and amortization expense was the result of the ovc project placed in-service in the fourth quarter of 2016 and a non-cash charge to depreciation and amortization expense of $ 10.5 million related to the revaluation of differences between the regulatory and tax bases in eqm 's regulated property , plant and equipment . the related regulatory liability will be amortized over the estimated useful life of the underlying property which is 43 years . year ended december 31 , 2016 compared to year ended december 31 , 2015 total operating revenues increased by $ 40.3 million . firm reservation fee revenues increased due to affiliates contracting for additional capacity under firm contracts , primarily on the ovc , as well as higher contractual rates on existing contracts in 2016. higher usage fees under firm contracts were driven by an increase in affiliate volumes in excess of firm capacity associated with increased production development in the marcellus shale , partly offset by lower usage fees from third party producers which is reflected in reduced firm capacity reservation throughput for the year ended december 31 , 2016 compared to the year ended december 31 , 2015. these volumes also decreased as a result of warmer weather in the first quarter of 2016. this decrease in transported volumes did not have a significant impact on firm reservation fee revenues . usage fees under interruptible contracts for the year ended december 31 , 2016 increased as a result of higher third party volumes transported or stored on an interruptible basis . operating expenses increased $ 10.1 million for the year ended december 31 , 2016 compared to the year ended december 31 , 2015 . the increase in operating and maintenance expense resulted primarily from higher repairs and maintenance expenses associated with increased throughput . selling , general and administrative expenses increased primarily as a result of higher allocations and personnel costs from eqt . the increase in depreciation and amortization expense was primarily a result of higher depreciation on the increased investment in transmission infrastructure , including those associated with the ovc and the avc facilities . other income statement items in conjunction with the october 2016 acquisition discussed in note 2 to the consolidated financial statements , the operating agreement of ees was amended to provide for mandatory redemption of the preferred interest at the end of the preference period , which is expected to be december 31 , 2034. as a result of this amendment , the accounting for eqm 's investment in ees converted from a cost method investment to a note receivable effective october 1 , 2016. this conversion did not impact the carrying value of this instrument ; however , distributions from ees subsequent to the amendment are recorded partly as interest income and partly as a reduction in the note receivable . this change decreased the amount of other income recognized and increased interest income in 2017. other income decreased by $ 10.5 million for the year ended december 31 , 2017 compared to the year ended december 31 , 2016 primarily driven by decreased afudc - equity of $ 14.3 million associated with the ovc project placed in-service in the fourth quarter of 2016 and distributions from ees of $ 8.3 million which were recorded as other income in 2016 prior to the conversion to a note receivable , partly offset by higher equity income related to eqm 's portion of the mvp joint venture 's afudc on the mvp . story_separator_special_tag if any credit rating agency downgrades eqm 's ratings , eqm 's access to the capital markets may be limited , borrowing costs could increase , eqm may be required to provide additional credit assurances in support of commercial agreements such as joint venture agreements and construction contracts , the amount of which may be substantial , and the potential pool of investors and funding sources may decrease . in order to be considered investment grade , a company must be rated baa3 or higher by moody 's , bbb- or higher by s & p , or bbb- or higher by fitch . anything below these ratings , including eqm 's current credit rating of ba1 by moody 's , is considered non-investment grade . $ 750 million atm program as of february 15 , 2018 , eqm had approximately $ 443 million in remaining capacity under the $ 750 million atm program . distributions see note 7 to the consolidated financial statements included in item 8 of this annual report on form 10-k for discussion of distributions . schedule of contractual obligations the following represents eqm 's contractual obligations as of december 31 , 2017 . purchase obligations exclude eqm 's future capital contributions to the mvp joint venture and purchase obligations of the mvp joint venture . replace_table_token_9_th ( a ) credit facility borrowings were classified based on the termination date of the amended and restated credit facility agreement . ( b ) interest payments exclude interest related to the credit facility borrowings as the interest rate on the credit facility agreement is variable . 58 commitments and contingencies in the ordinary course of business , various legal and regulatory claims and proceedings are pending or threatened against eqm . while the amounts claimed may be substantial , eqm is unable to predict with certainty the ultimate outcome of such claims and proceedings . eqm accrues legal and other direct costs related to loss contingencies when actually incurred . eqm has established reserves it believes to be appropriate for pending matters , and after consultation with counsel and giving appropriate consideration to available insurance , eqm believes that the ultimate outcome of any matter currently pending against it will not materially affect its business , financial condition , results of operations , liquidity or ability to make distributions . see note 13 to the consolidated financial statements included in item 8 of this annual report on form 10-k for further discussion of eqm 's commitments and contingencies . off-balance sheet arrangements see note 6 to the consolidated financial statements included in item 8 of this annual report on form 10-k for discussion of the mvp joint venture guarantee . recently issued accounting standards eqm 's recently issued accounting standards are described in note 1 to the consolidated financial statements included in item 8 of this annual report on form 10-k. critical accounting policies and estimates eqm 's significant accounting policies are described in note 1 to the consolidated financial statements included in item 8 of this annual report on form 10-k. the discussion and analysis of the consolidated financial statements and results of operations are based upon eqm 's consolidated financial statements , which have been prepared in accordance with gaap . the preparation of these consolidated financial statements requires management to make estimates and judgments that affect the reported amounts of assets , liabilities , revenues and expenses and the related disclosure of contingent assets and liabilities . the following critical accounting policies , which were reviewed by eqm 's audit committee , relate to its more significant judgments and estimates used in the preparation of its consolidated financial statements . actual results could differ from those estimates . property , plant and equipment . determination of depreciation expense requires judgment regarding the estimated useful lives and salvage values of property , plant and equipment . eqm has not historically experienced material changes in its results of operations from changes in the estimated useful lives or salvage values of property , plant and equipment although these estimates are reviewed periodically , including each time eqm files with the ferc for a change in transmission and storage rates . determination of internal costs capitalized requires judgment as to the percent of time spent on capitalized projects for the capitalization of costs such as salaries , benefits and other indirect costs . eqm believes that the accounting estimates related to depreciation expense and capitalization of internal costs are `` critical accounting estimates `` because they are susceptible to change period to period . these assumptions affect the gross property , plant and equipment balances and the amount of depreciation and operating expense and would have an impact on the results of operations and financial position if changed . see note 1 to the consolidated financial statements for additional information . impairments . any accounting estimate related to impairment of property , plant and equipment or an investment in an unconsolidated entity requires eqm 's management to make assumptions about future cash flows , discount rates , fair value of investments and whether losses in the value of its investments are other than temporary . management 's assumptions about future cash flows require significant judgment because actual operating levels have fluctuated in the past and are expected to do so in the future . additionally , management 's assumptions about the fair value of its investment in an unconsolidated entity requires significant judgment because eqm 's investment is not traded on an active market . eqm has not historically had indications of impairments . however , eqm believes that the accounting estimates related to impairments are `` critical accounting estimates `` because they require assumptions that are susceptible to change period to period . any potential impairment would have an impact on the results of operations and financial position . see note 1 to the consolidated financial statements for additional information . allocated general and administrative costs . general

net cash used in investing activities totaled $ 457.0 million for 2017 as compared to $ 732.0 million for 2016 . the decrease was primarily attributable to decreased capital expenditures as further described in the `` capital requirements '' section herein and net assets acquired from eqt in 2016 of $ 62.4 million in 2016 , partly offset by increased capital contributions to the mvp joint venture in 2017 and sales of interest in the mvp joint venture in 2016. net cash used in investing activities totaled $ 732.0 million for 2016 as compared to $ 1,043.8 million for 2015 . the decrease was primarily attributable to lower net assets acquired from eqt in 2016 as compared to 2015. in 2015 , eqm acquired $ 386.8 million of net assets in the nwv gathering acquisition as well as the $ 124.3 million preferred interest from eqt compared to $ 62.4 million of net assets in the october 2016 acquisition . this decrease was partly offset by increased capital expenditures as further described in the `` capital requirements '' section herein . financing activities net cash used in financing activities totaled $ 251.4 million for 2017 as compared to $ 106.5 million for 2016 . for 2017 , the primary use of financing cash flows was distributions paid to unitholders and the primary source of financing cash flows was net borrowings on eqm 's credit facilities . for 2016 , the primary uses of financing cash flows were distributions paid to unitholders , net repayments on eqm 's credit facility and the october 2016 acquisition . for 2016 , the primary sources of financing cash flows were from eqm debt and equity offerings . net cash used in financing activities totaled $ 106.5 million for 2016 as compared to net cash provided by financing activities of $ 779.5 million for 2015 . for 2015 , the primary sources of financing cash flows were eqm equity offerings and net borrowings on eqm 's credit facility and the primary uses of financing cash flows were the nwv gathering acquisition in excess of net assets acquired and distributions paid to unitholders .


 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.
     ```net cash used in investing activities totaled $ 457.0 million for 2017 as compared to $ 732.0 million for 2016 . the decrease was primarily attributable to decreased capital expenditures as further described in the `` capital requirements '' section herein and net assets acquired from eqt in 2016 of $ 62.4 million in 2016 , partly offset by increased capital contributions to the mvp joint venture in 2017 and sales of interest in the mvp joint venture in 2016. net cash used in investing activities totaled $ 732.0 million for 2016 as compared to $ 1,043.8 million for 2015 . the decrease was primarily attributable to lower net assets acquired from eqt in 2016 as compared to 2015. in 2015 , eqm acquired $ 386.8 million of net assets in the nwv gathering acquisition as well as the $ 124.3 million preferred interest from eqt compared to $ 62.4 million of net assets in the october 2016 acquisition . this decrease was partly offset by increased capital expenditures as further described in the `` capital requirements '' section herein . financing activities net cash used in financing activities totaled $ 251.4 million for 2017 as compared to $ 106.5 million for 2016 . for 2017 , the primary use of financing cash flows was distributions paid to unitholders and the primary source of financing cash flows was net borrowings on eqm 's credit facilities . for 2016 , the primary uses of financing cash flows were distributions paid to unitholders , net repayments on eqm 's credit facility and the october 2016 acquisition . for 2016 , the primary sources of financing cash flows were from eqm debt and equity offerings . net cash used in financing activities totaled $ 106.5 million for 2016 as compared to net cash provided by financing activities of $ 779.5 million for 2015 . for 2015 , the primary sources of financing cash flows were eqm equity offerings and net borrowings on eqm 's credit facility and the primary uses of financing cash flows were the nwv gathering acquisition in excess of net assets acquired and distributions paid to unitholders .
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 Suspicious Activity Report : eqm increased firm reservation fee 49 revenues in 2016 compared to 2015 as a result of affiliates and third parties contracting for additional capacity under firm contracts , which resulted in increased firm gathering capacity of approximately 300 mmcf per day following the completion of the nwv gathering and jupiter expansion projects in the fourth quarter of 2015. the decrease in usage fees under interruptible contracts was primarily due to these additional contracts for firm capacity . operating expenses increased by $ 16.6 million for the year ended december 31 , 2016 compared to the year ended december 31 , 2015 . selling , general and administrative expenses increased as a result of higher allocations and personnel costs from eqt . the increase in depreciation and amortization expense resulted from additional assets placed in-service , including those associated with the nwv gathering and jupiter expansion projects . transmission results of operations replace_table_token_6_th ( a ) includes commodity charges and fees on all volumes transported under firm contracts as well as transmission fees on volumes in excess of firm contracted capacity . ( b ) includes volumes transported under interruptible contracts and volumes transported in excess of firm contracted capacity . year ended december 31 , 2017 compared to year ended december 31 , 2016 total operating revenues increased by $ 41.4 million . firm reservation fee revenues increased due to affiliates and third parties contracting for additional firm capacity , primarily on the ovc , as well as higher contractual rates on existing contracts in the current year . the firm capacity on the ovc resulted in lower affiliate usage fees under firm contracts . the increase in 50 usage fees under interruptible contracts includes increased storage and parking revenue , which does not have pipeline throughput associated with it , partly offset by reduced throughput on interruptible contracts . operating expenses increased by $ 32.2 million for the year ended december 31 , 2017 compared to the year ended december 31 , 2016 . operating and maintenance expense increased primarily due to property taxes on the ovc and higher personnel costs . selling , general and administrative expenses decreased primarily due to lower corporate allocations from eqt as a result of eqt 's shift in focus during 2017 from midstream drop-down transactions to upstream asset and corporate acquisition projects . the increase in depreciation and amortization expense was the result of the ovc project placed in-service in the fourth quarter of 2016 and a non-cash charge to depreciation and amortization expense of $ 10.5 million related to the revaluation of differences between the regulatory and tax bases in eqm 's regulated property , plant and equipment . the related regulatory liability will be amortized over the estimated useful life of the underlying property which is 43 years . year ended december 31 , 2016 compared to year ended december 31 , 2015 total operating revenues increased by $ 40.3 million . firm reservation fee revenues increased due to affiliates contracting for additional capacity under firm contracts , primarily on the ovc , as well as higher contractual rates on existing contracts in 2016. higher usage fees under firm contracts were driven by an increase in affiliate volumes in excess of firm capacity associated with increased production development in the marcellus shale , partly offset by lower usage fees from third party producers which is reflected in reduced firm capacity reservation throughput for the year ended december 31 , 2016 compared to the year ended december 31 , 2015. these volumes also decreased as a result of warmer weather in the first quarter of 2016. this decrease in transported volumes did not have a significant impact on firm reservation fee revenues . usage fees under interruptible contracts for the year ended december 31 , 2016 increased as a result of higher third party volumes transported or stored on an interruptible basis . operating expenses increased $ 10.1 million for the year ended december 31 , 2016 compared to the year ended december 31 , 2015 . the increase in operating and maintenance expense resulted primarily from higher repairs and maintenance expenses associated with increased throughput . selling , general and administrative expenses increased primarily as a result of higher allocations and personnel costs from eqt . the increase in depreciation and amortization expense was primarily a result of higher depreciation on the increased investment in transmission infrastructure , including those associated with the ovc and the avc facilities . other income statement items in conjunction with the october 2016 acquisition discussed in note 2 to the consolidated financial statements , the operating agreement of ees was amended to provide for mandatory redemption of the preferred interest at the end of the preference period , which is expected to be december 31 , 2034. as a result of this amendment , the accounting for eqm 's investment in ees converted from a cost method investment to a note receivable effective october 1 , 2016. this conversion did not impact the carrying value of this instrument ; however , distributions from ees subsequent to the amendment are recorded partly as interest income and partly as a reduction in the note receivable . this change decreased the amount of other income recognized and increased interest income in 2017. other income decreased by $ 10.5 million for the year ended december 31 , 2017 compared to the year ended december 31 , 2016 primarily driven by decreased afudc - equity of $ 14.3 million associated with the ovc project placed in-service in the fourth quarter of 2016 and distributions from ees of $ 8.3 million which were recorded as other income in 2016 prior to the conversion to a note receivable , partly offset by higher equity income related to eqm 's portion of the mvp joint venture 's afudc on the mvp . story_separator_special_tag if any credit rating agency downgrades eqm 's ratings , eqm 's access to the capital markets may be limited , borrowing costs could increase , eqm may be required to provide additional credit assurances in support of commercial agreements such as joint venture agreements and construction contracts , the amount of which may be substantial , and the potential pool of investors and funding sources may decrease . in order to be considered investment grade , a company must be rated baa3 or higher by moody 's , bbb- or higher by s & p , or bbb- or higher by fitch . anything below these ratings , including eqm 's current credit rating of ba1 by moody 's , is considered non-investment grade . $ 750 million atm program as of february 15 , 2018 , eqm had approximately $ 443 million in remaining capacity under the $ 750 million atm program . distributions see note 7 to the consolidated financial statements included in item 8 of this annual report on form 10-k for discussion of distributions . schedule of contractual obligations the following represents eqm 's contractual obligations as of december 31 , 2017 . purchase obligations exclude eqm 's future capital contributions to the mvp joint venture and purchase obligations of the mvp joint venture . replace_table_token_9_th ( a ) credit facility borrowings were classified based on the termination date of the amended and restated credit facility agreement . ( b ) interest payments exclude interest related to the credit facility borrowings as the interest rate on the credit facility agreement is variable . 58 commitments and contingencies in the ordinary course of business , various legal and regulatory claims and proceedings are pending or threatened against eqm . while the amounts claimed may be substantial , eqm is unable to predict with certainty the ultimate outcome of such claims and proceedings . eqm accrues legal and other direct costs related to loss contingencies when actually incurred . eqm has established reserves it believes to be appropriate for pending matters , and after consultation with counsel and giving appropriate consideration to available insurance , eqm believes that the ultimate outcome of any matter currently pending against it will not materially affect its business , financial condition , results of operations , liquidity or ability to make distributions . see note 13 to the consolidated financial statements included in item 8 of this annual report on form 10-k for further discussion of eqm 's commitments and contingencies . off-balance sheet arrangements see note 6 to the consolidated financial statements included in item 8 of this annual report on form 10-k for discussion of the mvp joint venture guarantee . recently issued accounting standards eqm 's recently issued accounting standards are described in note 1 to the consolidated financial statements included in item 8 of this annual report on form 10-k. critical accounting policies and estimates eqm 's significant accounting policies are described in note 1 to the consolidated financial statements included in item 8 of this annual report on form 10-k. the discussion and analysis of the consolidated financial statements and results of operations are based upon eqm 's consolidated financial statements , which have been prepared in accordance with gaap . the preparation of these consolidated financial statements requires management to make estimates and judgments that affect the reported amounts of assets , liabilities , revenues and expenses and the related disclosure of contingent assets and liabilities . the following critical accounting policies , which were reviewed by eqm 's audit committee , relate to its more significant judgments and estimates used in the preparation of its consolidated financial statements . actual results could differ from those estimates . property , plant and equipment . determination of depreciation expense requires judgment regarding the estimated useful lives and salvage values of property , plant and equipment . eqm has not historically experienced material changes in its results of operations from changes in the estimated useful lives or salvage values of property , plant and equipment although these estimates are reviewed periodically , including each time eqm files with the ferc for a change in transmission and storage rates . determination of internal costs capitalized requires judgment as to the percent of time spent on capitalized projects for the capitalization of costs such as salaries , benefits and other indirect costs . eqm believes that the accounting estimates related to depreciation expense and capitalization of internal costs are `` critical accounting estimates `` because they are susceptible to change period to period . these assumptions affect the gross property , plant and equipment balances and the amount of depreciation and operating expense and would have an impact on the results of operations and financial position if changed . see note 1 to the consolidated financial statements for additional information . impairments . any accounting estimate related to impairment of property , plant and equipment or an investment in an unconsolidated entity requires eqm 's management to make assumptions about future cash flows , discount rates , fair value of investments and whether losses in the value of its investments are other than temporary . management 's assumptions about future cash flows require significant judgment because actual operating levels have fluctuated in the past and are expected to do so in the future . additionally , management 's assumptions about the fair value of its investment in an unconsolidated entity requires significant judgment because eqm 's investment is not traded on an active market . eqm has not historically had indications of impairments . however , eqm believes that the accounting estimates related to impairments are `` critical accounting estimates `` because they require assumptions that are susceptible to change period to period . any potential impairment would have an impact on the results of operations and financial position . see note 1 to the consolidated financial statements for additional information . allocated general and administrative costs . general

