The effective income tax rate was 59.2% and 27.1% for the years ended December 31, 2015 and 2014, respectively. For the years ended December 31, 2015 and 2014, our effective tax rates were adversely impacted by the ACA health insurer fee, which is not deductible for federal income tax purposes and in many state jurisdictions. Accordingly, the non-deductible health insurer fee increased our effective tax rate for the years ended December 31, 2015 and 2014 by 17.9 percentage points and 24.8 percentage points, respectively. In 2015 we paid $233.0 million for the health insurer fee, an increase from the $141.4 million that we paid in 2014. Other items that caused our effective income tax rate to differ from the statutory federal tax rate of 35% for the year ended December 31, 2015 included state income taxes, tax-exempt interest, and non-deductible compensation.
As more fully described below, in 2012, the California legislature enacted the Coordinated Care Initiative, or “CCI.” CCI is being implemented in seven counties, including Los Angeles and San Diego counties. In participating counties, CCI established a voluntary “dual eligibles demonstration,” and in April 2012, DHCS selected us to participate in the dual eligibles demonstration for both Los Angeles and San Diego counties. Active enrollment in Los Angeles and San Diego counties for the dual eligible demonstrations commenced on April 1, 2014. As of December 31, 2015, we had approximately 22,000 members in the dual eligibles demonstration compared to 16,000 members as of December 31, 2014. See "-California Coordinated Care Initiative," below for more information on CCI and the dual eligibles.
Administrative expense and Total G&A expense ratios are computed as either administrative expenses or total general and administrative expenses divided by the sum of health plan services premiums revenue and administrative services fees and other income.
Under the T-3 contract for the TRICARE North Region, we provide administrative services to approximately 2.8 million, 2.8 million and 2.9 million MHS eligible beneficiaries as of December 31, 2015, 2014 and 2013, respectively.
Net cash provided by financing activities increased by $398.5 million for the year ended December 31, 2015 as compared to the year ended December 31, 2014 primarily due to a $185.0 million increase in net borrowings under our revolving credit facility, a $180.0 million increase in cash provided by customer funds administered and a $39.6 million decrease in share repurchases under our stock repurchase program.
intangible assets consist of identifiable intangible assets acquired and the value of provider networks and customer relationships, which are all subject to amortization.
However, in connection with the announcement of the Merger with Centene, we agreed with Cognizant to suspend efforts toward, and defer the occurrence of, the BPaaS Services Commencement Date to provide time for Health Net and Centene to work towards closing the Merger, and accordingly entered into the Cognizant Amendment on July 1, 2015. The decision to suspend efforts toward the BPaaS Services Commencement Date has similarly deferred the Asset Sale. Due to the deferral of the Asset Sale in connection with the pending Merger with Centene, the Company determined that the sale of these software system assets no longer met the requirements of held-for-sale classification. Consequently, in the year ended December 31, 2015, the Company reclassified all assets held for sale to property and equipment held-for-use and commenced depreciation for such assets. As of December 31, 2015, the Company had no assets held for sale.