Net decrease in cash and cash equivalents
$ (2,401 )Operating Activities Operating Activities. Net cash provided by operating activities was $4.6 millionfor the year ended June 30, 2013, as compared with $8.3 millionfor the year ended June 30, 2012. Net cash provided by operating activities for 2013 consisted of the Company's net loss of $5.1 million, decreased by cash flows used for working capital of approximately $4.8 millionthat was offset by non-cash charges of $14.4 million(including $9.1 millionin depreciation and amortization, $4.4 millionin stock compensation expense, and an increase in the charge for the provision for bad debts of $2.7 millionand a decrease in deferred income taxes of $1.8 million). The Company generated cash flow from operations from sources of such as accounts receivable, prepaids and other current assets that were offset by uses of cash flow from accounts payable and accrued liabilities and deferred revenue. 47 Investing Activities. During the year ended June 30, 2011, we began investing surplus cash resources and as of June 30, 2013, had net short-term investments of $8.0 million. Our policy is to invest only in fixed income instruments denominated and payable in U.S. dollars, including obligations of the U.S. government and its agencies, money market instruments, commercial paper, certificates of deposit, bankers' acceptances, corporate bonds of U.S. companies, municipal securities and asset backed securities. We do not invest in auction rate securities, futures contracts, or hedging instruments. Securities of a single issuer valued at cost at the time of purchase should not exceed 10% of the market value of the portfolio but securities issued by the U.S. Treasury and U.S. government agencies are specifically exempted from these restrictions. The final maturity of each security within the portfolio should not exceed 24 months. Net cash used in investing activities was $9.4 millionand $42.1 millionfor the years ended June 30, 2013and 2012, respectively. This decrease was primarily related to the initial purchase of the short-term investments in the year ended June 30, 2012. There were notable and ratable increases in each category of investing activities including, purchases of property and equipment, capitalized software and acquisitions from the year ended June 30, 2012to the year ended June 30, 2013. The increase in software and development reflects the continued investment the Company is making in software to address the regulatory changes, marketplace opportunity with meaningful use and, market embracing clinical technological changes. The increase in property and equipment reflects the final year of investment in the Company's campus facility in Carrollton, GA.This campus facility was placed into service in the year ended June 30, 2013. The acquisitions are discussed in the footnote to the Company's consolidated financial statements, and reflect the Company taking advantage of purchasing businesses that it believes it can move the Company along its technological road map faster than similar technology can be developed internally.