for tax positions meeting the more-likely-than-not threshold , the amount to be recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority . the company does not believe that it has any significant uncertain tax positions at december 31 , 2011 , nor is this expected to change within the next twelve months due to the settlement and expiration of statutes of limitation . the company did not have any accrued interest or penalties associated with any unrecognized tax benefits nor was any interest expense recognized during the twelve months ended december 31 , 2011 and 2010. carrying value of long-lived assets . our property and equipment , intangible assets and goodwill ( collectively , our long-lived assets ) comprise a significant portion of our total assets . the accounting standards require that we periodically , and upon the occurrence of certain events , assess the recoverability of our long-lived assets . if the carrying value of our property and equipment exceeds their undiscounted cash flows , we are required to write the carrying value down to estimated fair value . goodwill . the fair value of goodwill and other intangible assets with indefinite lives are tested for impairment annually and upon the occurrence of certain events , and are written down to fair value if considered impaired . we evaluate goodwill for impairment on at least an annual basis ( in our third quarter ) by comparing the fair value of each reporting unit to the carrying value of the reporting unit including related goodwill . we operate a one segment business which is made up of various clinics within partnerships . a reporting unit refers to the acquired interest of a single clinic or group of clinics . local management typically continues to manage the acquired clinic or group of clinics . for each clinic or group of clinics , we maintain discrete financial information and both corporate and local management regularly review the operating results . we did not combine any of the reporting units for impairment testing in any year presented . for each purchase of the equity interest , goodwill , if any , is assigned to the respective clinic or group of clinics , if deemed appropriate . the evaluation of goodwill in 2011 , 2010 and 2009 did not result in any goodwill amounts that were deemed impaired . an impairment loss 24 generally would be recognized when the carrying amount of the net assets of the reporting unit , inclusive of goodwill and other intangible assets , exceed the estimated fair value of the reporting unit . the estimated fair value of a reporting unit is determined using two factors : ( i ) earnings prior to taxes , depreciation and amortization for the reporting unit multiplied by a price/earnings ratio used in the industry and ( ii ) a discounted cash flow analysis . a weight is assigned to each factor and the sum of the each weight multiplied by the factor is considered the estimated fair value . for 2011 , the factors ( ie . price/earnings ratio , discount rate and residual capitalization rate ) were updated to reflect current market conditions . selected operating and financial data the following table and discussion relates to continuing operations unless otherwise noted . the defined terms with their respective description used in the following discussion are listed below : replace_table_token_8_th the following table presents selected operating and financial data , used by management as key indicators of our operating performance : replace_table_token_9_th results of operations fiscal year 2011 compared to fiscal 2010 net revenues rose 12.2 % to $ 237.0 million for 2011 from $ 211.2 million for 2010 due to increases in net patient revenues and other revenues as discussed below . the 2011 results include five months of operations of the july 2011 acquisition . the 2010 results include 10 months of operations for the february 2010 acquisition and eight days of operations for the december 21 , 2010 acquisition . the 2011 and 2010 results include 255 days and 254 days of operations , respectively . net income attributable to common shareholders for the year ended december 31 , 2011 increased 34.1 % to $ 21.0 million from $ 15.6 million in 2010. diluted earnings per share rose to $ 1.75 from $ 1.32. included in the 2011 results is a pretax gain of $ 5.4 million related to a purchase price settlement on the february 2010 acquisition . included in the 2010 results was a positive adjustment in the income tax provision of $ 0.8 million and a gain from the sale of a five clinic joint venture of approximately $ 0.6 25 million . excluding the 2011 and 2010 gains and the 2010 tax adjustment , diluted earnings per shares from operations would have been $ 1.35 for 2011 and $ 1.22 for 2010 , an increase of 10.7 % . see table below replace_table_token_10_th net patient revenues net patient revenues increased to $ 226.6 million for 2011 from $ 204.1 million for 2010 , an increase of $ 22.5 million , or 11.0 % , primarily due to an increase in patient visits from 1.9 million to 2.2 million . the increase in net patient revenues of $ 22.5 million consisted of an increase of $ 14.3 million from mature clinics and $ 8.2 million from new clinics , primarily due to the july 2011 acquisition . the $ 14.4 million from mature clinics is made up of an increase of $ 14.2 million from the 2010 acquisitions and $ 0.2 million from other mature clinics . story_separator_special_tag the accounts receivable days outstanding were 45 days at december 31 , 2010 and december 31 , 2009. receivables in the amount of $ 2.8 million and $ 3.8 million were written-off in 2010 and 2009 , respectively . closure costs in 2010 , 15 clinics were closed with closure costs amounting to $ 163,000. for 2009 , closure costs amounted to $ 91,000 related to the closure of 10 clinics . corporate office costs corporate office costs , consisting primarily of salaries , benefits and equity based compensation of corporate office personnel and directors , rent , insurance costs , depreciation and amortization , travel , legal , compliance , professional , marketing and recruiting fees , were $ 22.8 million for 2010 and $ 23.5 million for 2009 , a decrease of $ 0.7 million . this decrease is primarily due to lower incentive compensation , including the long-term incentive plan . corporate office costs as a percentage of net revenues were 10.8 % for 2010 and 11.7 % for 2009 . 29 interest and other income , net interest and other income for 2010 included a pre-tax gain of $ 578,000 from the sale of our 51.0 % interest in a five clinic texas joint venture . interest expense interest expense decreased to $ 236,000 for 2010 from $ 352,000 for 2009 primarily due to lower average borrowings . at december 31 , 2010 , $ 5.5 million was outstanding under our revolving credit facility . see liquidity and capital resources below for a discussion of the terms of our revolving credit facility . provision for income taxes the provision for income taxes increased to $ 8.8 million for 2010 from $ 7.9 million for 2009 , an increase of approximately $ 0.9 million , primarily as a result of higher pre-tax income . during the fourth quarter of 2010 , we completed a process to perform a detailed reconciliation of our federal and state taxes payable and receivable accounts along with our federal and state deferred tax asset and liability accounts . historically , calculations of these tax-related accounts were performed through summary estimates and analysis . as a result of this detailed analysis , we recorded a reduction in our current state income tax provision of $ 814,000. without the effect of the $ 814,000 , during 2010 , we accrued state and federal income taxes at an effective tax rate ( provision for taxes divided by the difference between income from operations and net income attributable to noncontrolling interest ) of 39.4 % . for 2009 , the results included certain incentive compensation that was not tax deductible thereby slightly increasing the effective income tax rate to 40.3 % . net income attributable to noncontrolling interests net income attributable to noncontrolling interests was $ 9.1 million in 2010 compared to $ 8.2 million in 2009. as a percentage of operating income before corporate office costs , net income attributable to noncontrolling interests was 16.2 % in 2010 compared to 15.9 % in 2009. story_separator_special_tag ranging from 3.25 % to 4.0 % per annum . in addition , we assumed leases with remaining terms of 1 month to 6 years for the operating facilities . at december 31 , 2011 , the balance on these notes payable was $ 0.7 million . in conjunction with the above mentioned acquisitions , in the event that a limited minority partner 's employment ceases at any time after three years from the acquisition date , we have agreed to repurchase that individual 's noncontrolling interest at a predetermined multiple of earnings before interest and taxes . the purchase agreement related to an acquisition that occurred in 2008 provided for possible contingent consideration of up to $ 3,781,000 based on the achievement of a designated level of operating results within a three-year period following the acquisition . in 2009 , 2010 and 2011 , we paid $ 1,179,000 , $ 1,080,000 and $ 1,522,000 , respectively , of additional consideration related to the operating results of such acquired business . those amounts were recorded as additional goodwill . from september 2001 through december 31 , 2008 , the board authorized us to purchase , in the open market or in privately negotiated transactions , up to 2,250,000 shares of our common stock . in march 2009 , the board authorized the repurchase of up to 10 % or approximately 1,200,000 shares of our common stock ( march 2009 authorization ) . in connection with the march 2009 authorization , we amended our bank credit agreement to permit the share repurchases of up to $ 15,000,000. we are required to retire shares purchased under the march 2009 authorization . since there is no expiration date for these share repurchase programs , additional shares may be purchased from time to time in the open market or private transactions depending on price , availability and our cash position . during 2011 , we purchased 254,642 shares of our common stock for an aggregate cost of $ 4.7 million . using the december 31 , 2011 closing price of $ 19.68 per share , there were approximately 172,000 shares remaining that could be purchased under these programs . during 2010 , we purchased 86,522 shares for an aggregate purchase price of $ 1.4 million . during 2009 , we purchased 518,335 shares for an aggregate price of $ 5.6 million . off balance sheet arrangements with the exception of operating leases for its executive offices and clinic facilities discussed in note 13 to our consolidated financial statements included in item 8 , we have no off-balance sheet debt or other off-balance sheet financing arrangements . 32 factors affecting future results the risks related to our business and operations include : the uncertain economic conditions and the historically high unemployment rate in the united states may have material adverse impacts on our business and financial condition that we currently can not predict . we

liquidity and capital resources we believe that our business is generating sufficient cash flow from operating activities to allow us to meet our short-term and long-term cash requirements , other than those with respect to future significant acquisitions . at december 31 , 2011 , we had $ 10.0 million in cash and cash equivalents compared to $ 9.2 million at december 31 , 2010. although the start-up costs associated with opening new clinics and our planned capital expenditures are significant , we believe that our cash and cash equivalents and availability under our revolving credit facility are sufficient to fund the working capital needs of our operating subsidiaries , future clinic development and investments through at least december 2012. the amount outstanding under our revolving credit facility was $ 23.5 million at december 31 , 2011 compared to $ 5.5 million at december 31 , 2010. at december 31 , 2011 , we had $ 51.5 million available under our revolving credit facility . significant acquisitions would likely require financing under our revolving credit facility . the increase in cash and cash equivalents of $ 0.8 million from december 31 , 2010 to december 31 , 2011 was due primarily to $ 32.7 million provided by operations , $ 18.0 million of net proceeds on our revolving credit facility and $ 1.5 million from a purchase price settlement . the major uses of cash for investing and financing activities included : acquisitions of noncontrolling interests ( $ 20.4 million ) , distributions to noncontrolling interests ( $ 9.8 million ) , purchase of business and earnout payment on a previously acquired business ( $ 9.5 million ) , purchases of our common stock ( $ 4.7 million ) , payments of cash dividends to our shareholders ( $ 3.8 million ) , purchases of fixed assets ( $ 3.2 million ) , and payments on notes payable ( $ 0.3 million ) . 30 effective august 27 , 2007 , we entered into a credit agreement with a commitment for a $ 30.0 million revolving credit facility which was increased to $ 50.0 million effective june 4 , 2008 ( credit agreement ) .


 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 we believe that our business is generating sufficient cash flow from operating activities to allow us to meet our short-term and long-term cash requirements , other than those with respect to future significant acquisitions . at december 31 , 2011 , we had $ 10.0 million in cash and cash equivalents compared to $ 9.2 million at december 31 , 2010. although the start-up costs associated with opening new clinics and our planned capital expenditures are significant , we believe that our cash and cash equivalents and availability under our revolving credit facility are sufficient to fund the working capital needs of our operating subsidiaries , future clinic development and investments through at least december 2012. the amount outstanding under our revolving credit facility was $ 23.5 million at december 31 , 2011 compared to $ 5.5 million at december 31 , 2010. at december 31 , 2011 , we had $ 51.5 million available under our revolving credit facility . significant acquisitions would likely require financing under our revolving credit facility . the increase in cash and cash equivalents of $ 0.8 million from december 31 , 2010 to december 31 , 2011 was due primarily to $ 32.7 million provided by operations , $ 18.0 million of net proceeds on our revolving credit facility and $ 1.5 million from a purchase price settlement . the major uses of cash for investing and financing activities included : acquisitions of noncontrolling interests ( $ 20.4 million ) , distributions to noncontrolling interests ( $ 9.8 million ) , purchase of business and earnout payment on a previously acquired business ( $ 9.5 million ) , purchases of our common stock ( $ 4.7 million ) , payments of cash dividends to our shareholders ( $ 3.8 million ) , purchases of fixed assets ( $ 3.2 million ) , and payments on notes payable ( $ 0.3 million ) . 30 effective august 27 , 2007 , we entered into a credit agreement with a commitment for a $ 30.0 million revolving credit facility which was increased to $ 50.0 million effective june 4 , 2008 ( credit agreement ) .
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 Suspicious Activity Report : for tax positions meeting the more-likely-than-not threshold , the amount to be recognized in the financial statements is the largest benefit that has a greater than 50 percent likelihood of being realized upon ultimate settlement with the relevant tax authority . the company does not believe that it has any significant uncertain tax positions at december 31 , 2011 , nor is this expected to change within the next twelve months due to the settlement and expiration of statutes of limitation . the company did not have any accrued interest or penalties associated with any unrecognized tax benefits nor was any interest expense recognized during the twelve months ended december 31 , 2011 and 2010. carrying value of long-lived assets . our property and equipment , intangible assets and goodwill ( collectively , our long-lived assets ) comprise a significant portion of our total assets . the accounting standards require that we periodically , and upon the occurrence of certain events , assess the recoverability of our long-lived assets . if the carrying value of our property and equipment exceeds their undiscounted cash flows , we are required to write the carrying value down to estimated fair value . goodwill . the fair value of goodwill and other intangible assets with indefinite lives are tested for impairment annually and upon the occurrence of certain events , and are written down to fair value if considered impaired . we evaluate goodwill for impairment on at least an annual basis ( in our third quarter ) by comparing the fair value of each reporting unit to the carrying value of the reporting unit including related goodwill . we operate a one segment business which is made up of various clinics within partnerships . a reporting unit refers to the acquired interest of a single clinic or group of clinics . local management typically continues to manage the acquired clinic or group of clinics . for each clinic or group of clinics , we maintain discrete financial information and both corporate and local management regularly review the operating results . we did not combine any of the reporting units for impairment testing in any year presented . for each purchase of the equity interest , goodwill , if any , is assigned to the respective clinic or group of clinics , if deemed appropriate . the evaluation of goodwill in 2011 , 2010 and 2009 did not result in any goodwill amounts that were deemed impaired . an impairment loss 24 generally would be recognized when the carrying amount of the net assets of the reporting unit , inclusive of goodwill and other intangible assets , exceed the estimated fair value of the reporting unit . the estimated fair value of a reporting unit is determined using two factors : ( i ) earnings prior to taxes , depreciation and amortization for the reporting unit multiplied by a price/earnings ratio used in the industry and ( ii ) a discounted cash flow analysis . a weight is assigned to each factor and the sum of the each weight multiplied by the factor is considered the estimated fair value . for 2011 , the factors ( ie . price/earnings ratio , discount rate and residual capitalization rate ) were updated to reflect current market conditions . selected operating and financial data the following table and discussion relates to continuing operations unless otherwise noted . the defined terms with their respective description used in the following discussion are listed below : replace_table_token_8_th the following table presents selected operating and financial data , used by management as key indicators of our operating performance : replace_table_token_9_th results of operations fiscal year 2011 compared to fiscal 2010 net revenues rose 12.2 % to $ 237.0 million for 2011 from $ 211.2 million for 2010 due to increases in net patient revenues and other revenues as discussed below . the 2011 results include five months of operations of the july 2011 acquisition . the 2010 results include 10 months of operations for the february 2010 acquisition and eight days of operations for the december 21 , 2010 acquisition . the 2011 and 2010 results include 255 days and 254 days of operations , respectively . net income attributable to common shareholders for the year ended december 31 , 2011 increased 34.1 % to $ 21.0 million from $ 15.6 million in 2010. diluted earnings per share rose to $ 1.75 from $ 1.32. included in the 2011 results is a pretax gain of $ 5.4 million related to a purchase price settlement on the february 2010 acquisition . included in the 2010 results was a positive adjustment in the income tax provision of $ 0.8 million and a gain from the sale of a five clinic joint venture of approximately $ 0.6 25 million . excluding the 2011 and 2010 gains and the 2010 tax adjustment , diluted earnings per shares from operations would have been $ 1.35 for 2011 and $ 1.22 for 2010 , an increase of 10.7 % . see table below replace_table_token_10_th net patient revenues net patient revenues increased to $ 226.6 million for 2011 from $ 204.1 million for 2010 , an increase of $ 22.5 million , or 11.0 % , primarily due to an increase in patient visits from 1.9 million to 2.2 million . the increase in net patient revenues of $ 22.5 million consisted of an increase of $ 14.3 million from mature clinics and $ 8.2 million from new clinics , primarily due to the july 2011 acquisition . the $ 14.4 million from mature clinics is made up of an increase of $ 14.2 million from the 2010 acquisitions and $ 0.2 million from other mature clinics . story_separator_special_tag the accounts receivable days outstanding were 45 days at december 31 , 2010 and december 31 , 2009. receivables in the amount of $ 2.8 million and $ 3.8 million were written-off in 2010 and 2009 , respectively . closure costs in 2010 , 15 clinics were closed with closure costs amounting to $ 163,000. for 2009 , closure costs amounted to $ 91,000 related to the closure of 10 clinics . corporate office costs corporate office costs , consisting primarily of salaries , benefits and equity based compensation of corporate office personnel and directors , rent , insurance costs , depreciation and amortization , travel , legal , compliance , professional , marketing and recruiting fees , were $ 22.8 million for 2010 and $ 23.5 million for 2009 , a decrease of $ 0.7 million . this decrease is primarily due to lower incentive compensation , including the long-term incentive plan . corporate office costs as a percentage of net revenues were 10.8 % for 2010 and 11.7 % for 2009 . 29 interest and other income , net interest and other income for 2010 included a pre-tax gain of $ 578,000 from the sale of our 51.0 % interest in a five clinic texas joint venture . interest expense interest expense decreased to $ 236,000 for 2010 from $ 352,000 for 2009 primarily due to lower average borrowings . at december 31 , 2010 , $ 5.5 million was outstanding under our revolving credit facility . see liquidity and capital resources below for a discussion of the terms of our revolving credit facility . provision for income taxes the provision for income taxes increased to $ 8.8 million for 2010 from $ 7.9 million for 2009 , an increase of approximately $ 0.9 million , primarily as a result of higher pre-tax income . during the fourth quarter of 2010 , we completed a process to perform a detailed reconciliation of our federal and state taxes payable and receivable accounts along with our federal and state deferred tax asset and liability accounts . historically , calculations of these tax-related accounts were performed through summary estimates and analysis . as a result of this detailed analysis , we recorded a reduction in our current state income tax provision of $ 814,000. without the effect of the $ 814,000 , during 2010 , we accrued state and federal income taxes at an effective tax rate ( provision for taxes divided by the difference between income from operations and net income attributable to noncontrolling interest ) of 39.4 % . for 2009 , the results included certain incentive compensation that was not tax deductible thereby slightly increasing the effective income tax rate to 40.3 % . net income attributable to noncontrolling interests net income attributable to noncontrolling interests was $ 9.1 million in 2010 compared to $ 8.2 million in 2009. as a percentage of operating income before corporate office costs , net income attributable to noncontrolling interests was 16.2 % in 2010 compared to 15.9 % in 2009. story_separator_special_tag ranging from 3.25 % to 4.0 % per annum . in addition , we assumed leases with remaining terms of 1 month to 6 years for the operating facilities . at december 31 , 2011 , the balance on these notes payable was $ 0.7 million . in conjunction with the above mentioned acquisitions , in the event that a limited minority partner 's employment ceases at any time after three years from the acquisition date , we have agreed to repurchase that individual 's noncontrolling interest at a predetermined multiple of earnings before interest and taxes . the purchase agreement related to an acquisition that occurred in 2008 provided for possible contingent consideration of up to $ 3,781,000 based on the achievement of a designated level of operating results within a three-year period following the acquisition . in 2009 , 2010 and 2011 , we paid $ 1,179,000 , $ 1,080,000 and $ 1,522,000 , respectively , of additional consideration related to the operating results of such acquired business . those amounts were recorded as additional goodwill . from september 2001 through december 31 , 2008 , the board authorized us to purchase , in the open market or in privately negotiated transactions , up to 2,250,000 shares of our common stock . in march 2009 , the board authorized the repurchase of up to 10 % or approximately 1,200,000 shares of our common stock ( march 2009 authorization ) . in connection with the march 2009 authorization , we amended our bank credit agreement to permit the share repurchases of up to $ 15,000,000. we are required to retire shares purchased under the march 2009 authorization . since there is no expiration date for these share repurchase programs , additional shares may be purchased from time to time in the open market or private transactions depending on price , availability and our cash position . during 2011 , we purchased 254,642 shares of our common stock for an aggregate cost of $ 4.7 million . using the december 31 , 2011 closing price of $ 19.68 per share , there were approximately 172,000 shares remaining that could be purchased under these programs . during 2010 , we purchased 86,522 shares for an aggregate purchase price of $ 1.4 million . during 2009 , we purchased 518,335 shares for an aggregate price of $ 5.6 million . off balance sheet arrangements with the exception of operating leases for its executive offices and clinic facilities discussed in note 13 to our consolidated financial statements included in item 8 , we have no off-balance sheet debt or other off-balance sheet financing arrangements . 32 factors affecting future results the risks related to our business and operations include : the uncertain economic conditions and the historically high unemployment rate in the united states may have material adverse impacts on our business and financial condition that we currently can not predict . we

