direct cost of staffing services revenue : direct cost of staffing services revenue increased $ 20.9 million , or 1 % , to $ 1,479.6 million in fiscal 2010 from $ 1,458.7 million in fiscal 2009. this increase is consistent with the revenue increase in the staffing services segment as noted above . cost of other revenue : cost of other revenue decreased $ 38.4 million , or 17 % , to $ 191.7 million in fiscal 2010 from $ 230.1 million in fiscal 2009. this decrease is primarily a result of the closure of offices in canada and reduced construction activity in the telecommunications segment , as well as lower recognition of previously deferred costs in the computer services segment . selling , administrative and other operating costs : selling , administrative and other operating costs decreased $ 7.3 million , or 3 % , to $ 281.1 million in fiscal 2010 from $ 288.4 million in fiscal 2009. this decrease was primarily a result of cost savings in fiscal 2010 from the restructuring initiative undertaken beginning in 2009 as discussed below . amortization of purchased intangible assets : amortization of purchased intangible assets remained constant at $ 1.4 million in fiscal 2010 and 2009. restructuring costs : restructuring costs decreased approximately $ 7.6 million , or 71 % , to $ 3.1 million in fiscal 2010 from $ 10.7 million in fiscal 2009 . in fiscal 2009 , the staffing services and computer systems segments implemented a series of cost reduction initiatives , including the closing of offices and staff reductions to improve operating efficiencies . as a result , we recorded restructuring costs of $ 3.1 million in fiscal 2010 and $ 10.7 million in fiscal 2009 which consisted of severance paid and charges recorded for rent on leases that were exited . as the majority of cost reduction initiatives took place in fiscal 2009 , we incurred lower restructuring costs in fiscal 2010. fees related to restatement and associated investigations : fees related to the restatement and associated investigations amounted to $ 29.2 million and $ 0.9 million in fiscal 2010 and fiscal 2009 , respectively , and were comprised primarily of legal , consulting and accounting expenses . the increased costs were a result of the 25 increased level of effort in fiscal 2010 as the restatement and associated investigations began in the latter portion of fiscal 2009. operating loss : our operating loss of $ 29.7 million in fiscal 2010 , increased as compared to an operating loss of $ 26.2 million in fiscal 2009. the increase was primarily a result of increases in restatement and related investigations fees of $ 28.3 million and incremental operating losses in the telecommunications and other segments . these increases were offset by improved margins in the computer systems segment and a $ 7.6 million reduction in restructuring expenses . other income ( expenses ) : other expense increased $ 0.6 million to $ 4.1 million in fiscal 2010 from $ 3.5 million in fiscal 2009. the more significant portion of this net expense represents fees related to the accounts receivable securitization program which have remained consistent . in fiscal 2010 , we recorded lower outside rental income of $ 0.3 million , as compared to fiscal 2009 , from a company owned building . additionally , there was a $ 1.4 million decrease in foreign currency gains primarily driven by our foreign currency denominated short-term borrowings . in fiscal 2009 , we recorded $ 0.9 million of other income which represented a settlement of a pre-acquisition claim arising from an acquisition in 2007. income tax provision : income tax provision increased by $ 66.1 million to $ 62.6 million in expense for fiscal 2010 , from a benefit of $ 3.5 million in fiscal 2009. in fiscal 2010 , we recorded $ 4.6 million of current income tax benefit and $ 67.3 million of deferred income tax expense as compared to $ 5.5 million of current income tax benefit and $ 2.0 million of deferred income tax benefit in fiscal 2009. the increase in income tax provision is primarily the result of the significant valuation allowance we established in fiscal 2010. results of operations by segment ( fiscal 2010 vs. fiscal 2009 ) replace_table_token_6_th staffing services net revenue : the staffing services segment 's net revenue increased $ 15.0 million , or 1 % , to $ 1,732.3 million in fiscal 2010 from $ 1,717.3 million in fiscal 2009. an increase in demand accounts for the majority of our revenue growth and resulted in an increase of over 5.7 million in contingent staffing hours or a 12.1 % increase in such hours while our average billing rates for this business decreased 5.6 % from fiscal 2009. on average , approximately 29,000 u.s. staffing employees were on assignment throughout the year , compared to approximately 26,900 in fiscal 2009. direct cost of staffing services revenue : the segment 's direct cost of staffing services revenue increased $ 20.9 million , or 1 % , to $ 1,479.6 million in fiscal 2010 from $ 1,458.7 million in fiscal 2009. this increase is primarily attributable to the revenue increase as a result of increased staffing hours described above . direct costs of staffing services revenue of the segment increased to 85.4 % in fiscal 2010 from 84.9 % in fiscal 2009. selling , administrative and other operating costs : the segment 's selling , administrative and other operating costs decreased $ 8.8 million , or 3 % , to $ 232.7 million in fiscal 2010 from $ 241.5 million in fiscal 2009. we 26 began to realize cost savings in fiscal 2010 as a result of the restructuring initiatives that began in fiscal 2009. the average selling , administrative and other operating headcount was reduced by approximately 19 % from the average headcount in fiscal 2009. we also had lower rent , utilities and depreciation as a result of exiting story_separator_special_tag amortization of purchased intangible assets : amortization of purchased intangible assets remained constant at $ 0.7 million in the first six months of fiscal 2010 and 2009. restructuring costs : restructuring costs decreased approximately $ 6.2 million in the first six months of fiscal 2010 from the prior comparable period . in fiscal 2009 , the staffing services and computer systems segments implemented a series of cost reduction initiatives , including the closing of offices and staff reductions to improve operating efficiencies . as the majority of the cost reduction initiatives took place in fiscal 2009 , we incurred lower restructuring costs in fiscal 2010. fees related to restatement and associated investigations : fees related to the restatement and associated investigations amounted to $ 11.6 million in the first six months of fiscal 2010 and were comprised primarily of legal , consulting and accounting expenses . the restatement and associated investigations began in the fourth quarter of fiscal 2009. operating loss : our operating losses of $ 36.9 million in the first six months of fiscal 2010 increased as compared to an operating loss of $ 21.8 million in the comparable period of fiscal 2009. this increase was primarily due to the restatement expenses of $ 11.6 million , as well as declines in the staffing services , telecommunications services , and other segments ' operating results of $ 5.5 million , $ 3.9 million and $ 3.3 32 million , respectively . these losses were partially offset by an improvement in the computer systems segment operating results of $ 9.1 million . other income ( expense ) : other income increased by $ 1.1 million in the first six months of fiscal 2010 from the comparable period in fiscal 2009 , resulting from a $ 1.2 million increase in foreign currency gains primarily driven by our foreign currency denominated short-term borrowings as well a net interest income of $ 0.6 million . these increases were partially offset by $ 0.9 million of other income recorded in fiscal 2009 , which represented a settlement of a pre-acquisition claim arising from the purchase price of a subsidiary in 2007. income tax provision : income tax provision increased by $ 64.7 million to $ 61.7 million in expense for first six months of fiscal 2010 , from a benefit of $ 3.0 million in the same period in fiscal 2009. the increase in income tax provision is attributed to the significant valuation allowance we established in the second quarter of fiscal 2010. consolidated results of operations and financial highlights ( q2 2010 vs. q2 2009 ) replace_table_token_12_th net revenue : in the second quarter of fiscal 2010 , consolidated net revenues decreased by $ 14.3 million , or 3 % , to $ 469.6 million , from the comparable period of fiscal 2009. the significant changes from the comparable period of 2009 were a decrease of $ 7.9 million in telecommunications service segment revenue , and a decrease of $ 5.4 million in staffing services segment revenue . direct costs of staffing services revenues : direct costs of staffing revenue increased $ 0.3 million , or 0 % , from the prior comparable period . this increase is consistent with the net revenue increase in the staffing services segment noted above . cost of other revenues : cost of other revenues decreased $ 8.7 million , or 16 % , to $ 45.5 million in the second quarter of fiscal 2010 from $ 54.2 million in the comparable period of fiscal 2009 primarily due to the closure of offices in canada and reduced construction activity in the telecommunications services segment . selling , administrative and other operating costs : selling and administrative costs decreased by $ 4.1 million , or 6 % , in the second quarter of fiscal 2010 to $ 70.1 million from the comparable period in fiscal 2009. this decrease was primarily a result of cost savings in fiscal 2010 from the restructuring initiative undertaken beginning in fiscal 2009 as discussed below . amortization of purchased intangible assets : amortization of purchased intangible assets remained constant at $ 0.4 million in the second quarter of fiscal 2010 and 2009. restructuring costs : restructuring costs decreased approximately $ 3.4 million , or 79 % , to $ 0.9 million in the second quarter of fiscal 2010 from the comparable period in fiscal 2009. in fiscal 2009 , the staffing services and 33 computer systems segments implemented a series of cost reduction initiatives , including the closing of offices and staff reductions to improve operating efficiencies . as the majority of the cost reduction initiatives took place in fiscal 2009 , we incurred lower restructuring costs in the second quarter of fiscal 2010. fees related to restatement and associated investigations : fees related to the restatement and associated investigations amounted to $ 7.7 million in the second quarter of fiscal 2010 and were comprised primarily of legal , consulting and accounting expenses . the restatement and associated investigations began in the fourth quarter of fiscal 2009. other income ( expenses ) : other income ( expenses ) decreased by $ 2.5 million in the second quarter of fiscal 2010 from the comparable period in fiscal 2009 resulting from an increase in foreign currency gains primarily driven by our foreign currency denominated short-term borrowings . operating loss : our operating loss of $ 18.5 million in the second quarter of fiscal 2010 , increased $ 6.1 million as compared to an operating loss of $ 12.4 million in the comparable period of fiscal 2009. the increase in segment operating losses was attributable to the restatement expenses of $ 7.7 million , and was partially offset by the segments reporting an increased operating income of $ 2.0 million in second quarter of fiscal 2010 as compared to the second quarter of fiscal 2009. the increase in segment operating income is attributable to $ 2.9 million of increases in the staffing services and computer

cash flows and liquidity at october 31 , 2010 , we had cash and cash equivalents and short-term investments of $ 56.3 million . our primary sources of liquidity are proceeds from short-term borrowing and credit facilities . cash flows from operating , investing and financing activities , as reflected in our consolidated statements of cash flows , are summarized in the following table : replace_table_token_26_th during fiscal 2012 , the company disbursed approximately $ 37 million in connection with the restatement and related investigations and used approximately $ 4 million in all other operating activities , used approximately $ 5 million for capital expenditures net of $ 7 million received from the sale of property and equipment , and disbursed approximately $ 2 million for the acquisition of an additional 10 % interest in a foreign subsidiary . borrowings under the accounts receivable securitization program increased by approximately $ 30 million during fiscal 2012 and borrowings under all other credit facilities increased approximately $ 2 million . the company transferred approximately $ 1 million during fiscal 2012 to restricted cash as collateral for foreign currency borrowings and banking facilities . on october 28 , 2012 , the company had cash and cash equivalents of approximately $ 27 million and an additional approximately $ 36 million of cash restricted as collateral for foreign currency credit lines and banking facilities . the company also had approximately $ 30 million available from its short-term financing program . excluding approximately $ 9 million of non-current debt , the company 's consolidated borrowings were approximately $ 146 million at october 28 , 2012 , which included approximately $ 25 million of foreign currency borrowings used to hedge net investments in foreign subsidiaries that are fully collateralized by restricted cash , and approximately $ 120 million drawn under the $ 150 million short-term financing program . the company believes that it has sufficient liquidity to meet its business requirements at current and projected business growth rates .


 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 and liquidity at october 31 , 2010 , we had cash and cash equivalents and short-term investments of $ 56.3 million . our primary sources of liquidity are proceeds from short-term borrowing and credit facilities . cash flows from operating , investing and financing activities , as reflected in our consolidated statements of cash flows , are summarized in the following table : replace_table_token_26_th during fiscal 2012 , the company disbursed approximately $ 37 million in connection with the restatement and related investigations and used approximately $ 4 million in all other operating activities , used approximately $ 5 million for capital expenditures net of $ 7 million received from the sale of property and equipment , and disbursed approximately $ 2 million for the acquisition of an additional 10 % interest in a foreign subsidiary . borrowings under the accounts receivable securitization program increased by approximately $ 30 million during fiscal 2012 and borrowings under all other credit facilities increased approximately $ 2 million . the company transferred approximately $ 1 million during fiscal 2012 to restricted cash as collateral for foreign currency borrowings and banking facilities . on october 28 , 2012 , the company had cash and cash equivalents of approximately $ 27 million and an additional approximately $ 36 million of cash restricted as collateral for foreign currency credit lines and banking facilities . the company also had approximately $ 30 million available from its short-term financing program . excluding approximately $ 9 million of non-current debt , the company 's consolidated borrowings were approximately $ 146 million at october 28 , 2012 , which included approximately $ 25 million of foreign currency borrowings used to hedge net investments in foreign subsidiaries that are fully collateralized by restricted cash , and approximately $ 120 million drawn under the $ 150 million short-term financing program . the company believes that it has sufficient liquidity to meet its business requirements at current and projected business growth rates .
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 Suspicious Activity Report : direct cost of staffing services revenue : direct cost of staffing services revenue increased $ 20.9 million , or 1 % , to $ 1,479.6 million in fiscal 2010 from $ 1,458.7 million in fiscal 2009. this increase is consistent with the revenue increase in the staffing services segment as noted above . cost of other revenue : cost of other revenue decreased $ 38.4 million , or 17 % , to $ 191.7 million in fiscal 2010 from $ 230.1 million in fiscal 2009. this decrease is primarily a result of the closure of offices in canada and reduced construction activity in the telecommunications segment , as well as lower recognition of previously deferred costs in the computer services segment . selling , administrative and other operating costs : selling , administrative and other operating costs decreased $ 7.3 million , or 3 % , to $ 281.1 million in fiscal 2010 from $ 288.4 million in fiscal 2009. this decrease was primarily a result of cost savings in fiscal 2010 from the restructuring initiative undertaken beginning in 2009 as discussed below . amortization of purchased intangible assets : amortization of purchased intangible assets remained constant at $ 1.4 million in fiscal 2010 and 2009. restructuring costs : restructuring costs decreased approximately $ 7.6 million , or 71 % , to $ 3.1 million in fiscal 2010 from $ 10.7 million in fiscal 2009 . in fiscal 2009 , the staffing services and computer systems segments implemented a series of cost reduction initiatives , including the closing of offices and staff reductions to improve operating efficiencies . as a result , we recorded restructuring costs of $ 3.1 million in fiscal 2010 and $ 10.7 million in fiscal 2009 which consisted of severance paid and charges recorded for rent on leases that were exited . as the majority of cost reduction initiatives took place in fiscal 2009 , we incurred lower restructuring costs in fiscal 2010. fees related to restatement and associated investigations : fees related to the restatement and associated investigations amounted to $ 29.2 million and $ 0.9 million in fiscal 2010 and fiscal 2009 , respectively , and were comprised primarily of legal , consulting and accounting expenses . the increased costs were a result of the 25 increased level of effort in fiscal 2010 as the restatement and associated investigations began in the latter portion of fiscal 2009. operating loss : our operating loss of $ 29.7 million in fiscal 2010 , increased as compared to an operating loss of $ 26.2 million in fiscal 2009. the increase was primarily a result of increases in restatement and related investigations fees of $ 28.3 million and incremental operating losses in the telecommunications and other segments . these increases were offset by improved margins in the computer systems segment and a $ 7.6 million reduction in restructuring expenses . other income ( expenses ) : other expense increased $ 0.6 million to $ 4.1 million in fiscal 2010 from $ 3.5 million in fiscal 2009. the more significant portion of this net expense represents fees related to the accounts receivable securitization program which have remained consistent . in fiscal 2010 , we recorded lower outside rental income of $ 0.3 million , as compared to fiscal 2009 , from a company owned building . additionally , there was a $ 1.4 million decrease in foreign currency gains primarily driven by our foreign currency denominated short-term borrowings . in fiscal 2009 , we recorded $ 0.9 million of other income which represented a settlement of a pre-acquisition claim arising from an acquisition in 2007. income tax provision : income tax provision increased by $ 66.1 million to $ 62.6 million in expense for fiscal 2010 , from a benefit of $ 3.5 million in fiscal 2009. in fiscal 2010 , we recorded $ 4.6 million of current income tax benefit and $ 67.3 million of deferred income tax expense as compared to $ 5.5 million of current income tax benefit and $ 2.0 million of deferred income tax benefit in fiscal 2009. the increase in income tax provision is primarily the result of the significant valuation allowance we established in fiscal 2010. results of operations by segment ( fiscal 2010 vs. fiscal 2009 ) replace_table_token_6_th staffing services net revenue : the staffing services segment 's net revenue increased $ 15.0 million , or 1 % , to $ 1,732.3 million in fiscal 2010 from $ 1,717.3 million in fiscal 2009. an increase in demand accounts for the majority of our revenue growth and resulted in an increase of over 5.7 million in contingent staffing hours or a 12.1 % increase in such hours while our average billing rates for this business decreased 5.6 % from fiscal 2009. on average , approximately 29,000 u.s. staffing employees were on assignment throughout the year , compared to approximately 26,900 in fiscal 2009. direct cost of staffing services revenue : the segment 's direct cost of staffing services revenue increased $ 20.9 million , or 1 % , to $ 1,479.6 million in fiscal 2010 from $ 1,458.7 million in fiscal 2009. this increase is primarily attributable to the revenue increase as a result of increased staffing hours described above . direct costs of staffing services revenue of the segment increased to 85.4 % in fiscal 2010 from 84.9 % in fiscal 2009. selling , administrative and other operating costs : the segment 's selling , administrative and other operating costs decreased $ 8.8 million , or 3 % , to $ 232.7 million in fiscal 2010 from $ 241.5 million in fiscal 2009. we 26 began to realize cost savings in fiscal 2010 as a result of the restructuring initiatives that began in fiscal 2009. the average selling , administrative and other operating headcount was reduced by approximately 19 % from the average headcount in fiscal 2009. we also had lower rent , utilities and depreciation as a result of exiting story_separator_special_tag amortization of purchased intangible assets : amortization of purchased intangible assets remained constant at $ 0.7 million in the first six months of fiscal 2010 and 2009. restructuring costs : restructuring costs decreased approximately $ 6.2 million in the first six months of fiscal 2010 from the prior comparable period . in fiscal 2009 , the staffing services and computer systems segments implemented a series of cost reduction initiatives , including the closing of offices and staff reductions to improve operating efficiencies . as the majority of the cost reduction initiatives took place in fiscal 2009 , we incurred lower restructuring costs in fiscal 2010. fees related to restatement and associated investigations : fees related to the restatement and associated investigations amounted to $ 11.6 million in the first six months of fiscal 2010 and were comprised primarily of legal , consulting and accounting expenses . the restatement and associated investigations began in the fourth quarter of fiscal 2009. operating loss : our operating losses of $ 36.9 million in the first six months of fiscal 2010 increased as compared to an operating loss of $ 21.8 million in the comparable period of fiscal 2009. this increase was primarily due to the restatement expenses of $ 11.6 million , as well as declines in the staffing services , telecommunications services , and other segments ' operating results of $ 5.5 million , $ 3.9 million and $ 3.3 32 million , respectively . these losses were partially offset by an improvement in the computer systems segment operating results of $ 9.1 million . other income ( expense ) : other income increased by $ 1.1 million in the first six months of fiscal 2010 from the comparable period in fiscal 2009 , resulting from a $ 1.2 million increase in foreign currency gains primarily driven by our foreign currency denominated short-term borrowings as well a net interest income of $ 0.6 million . these increases were partially offset by $ 0.9 million of other income recorded in fiscal 2009 , which represented a settlement of a pre-acquisition claim arising from the purchase price of a subsidiary in 2007. income tax provision : income tax provision increased by $ 64.7 million to $ 61.7 million in expense for first six months of fiscal 2010 , from a benefit of $ 3.0 million in the same period in fiscal 2009. the increase in income tax provision is attributed to the significant valuation allowance we established in the second quarter of fiscal 2010. consolidated results of operations and financial highlights ( q2 2010 vs. q2 2009 ) replace_table_token_12_th net revenue : in the second quarter of fiscal 2010 , consolidated net revenues decreased by $ 14.3 million , or 3 % , to $ 469.6 million , from the comparable period of fiscal 2009. the significant changes from the comparable period of 2009 were a decrease of $ 7.9 million in telecommunications service segment revenue , and a decrease of $ 5.4 million in staffing services segment revenue . direct costs of staffing services revenues : direct costs of staffing revenue increased $ 0.3 million , or 0 % , from the prior comparable period . this increase is consistent with the net revenue increase in the staffing services segment noted above . cost of other revenues : cost of other revenues decreased $ 8.7 million , or 16 % , to $ 45.5 million in the second quarter of fiscal 2010 from $ 54.2 million in the comparable period of fiscal 2009 primarily due to the closure of offices in canada and reduced construction activity in the telecommunications services segment . selling , administrative and other operating costs : selling and administrative costs decreased by $ 4.1 million , or 6 % , in the second quarter of fiscal 2010 to $ 70.1 million from the comparable period in fiscal 2009. this decrease was primarily a result of cost savings in fiscal 2010 from the restructuring initiative undertaken beginning in fiscal 2009 as discussed below . amortization of purchased intangible assets : amortization of purchased intangible assets remained constant at $ 0.4 million in the second quarter of fiscal 2010 and 2009. restructuring costs : restructuring costs decreased approximately $ 3.4 million , or 79 % , to $ 0.9 million in the second quarter of fiscal 2010 from the comparable period in fiscal 2009. in fiscal 2009 , the staffing services and 33 computer systems segments implemented a series of cost reduction initiatives , including the closing of offices and staff reductions to improve operating efficiencies . as the majority of the cost reduction initiatives took place in fiscal 2009 , we incurred lower restructuring costs in the second quarter of fiscal 2010. fees related to restatement and associated investigations : fees related to the restatement and associated investigations amounted to $ 7.7 million in the second quarter of fiscal 2010 and were comprised primarily of legal , consulting and accounting expenses . the restatement and associated investigations began in the fourth quarter of fiscal 2009. other income ( expenses ) : other income ( expenses ) decreased by $ 2.5 million in the second quarter of fiscal 2010 from the comparable period in fiscal 2009 resulting from an increase in foreign currency gains primarily driven by our foreign currency denominated short-term borrowings . operating loss : our operating loss of $ 18.5 million in the second quarter of fiscal 2010 , increased $ 6.1 million as compared to an operating loss of $ 12.4 million in the comparable period of fiscal 2009. the increase in segment operating losses was attributable to the restatement expenses of $ 7.7 million , and was partially offset by the segments reporting an increased operating income of $ 2.0 million in second quarter of fiscal 2010 as compared to the second quarter of fiscal 2009. the increase in segment operating income is attributable to $ 2.9 million of increases in the staffing services and computer

