human
incremental contract start-up costs 2014large municipal contract. during 2018 and 2017, we incurred costs of $5.7 million and $8.2 million, respectively, related to the implementation of a large municipal contract. these costs did not meet the capitalization criteria prescribed by the new revenue recognition standard. adoption of the tax act. the tax act was enacted on december 22, 2017. among other things, the tax act reduced the u.s. federal corporate tax rate from 35% (35%) to 21% (21%). for the year ended december 31, 2017, we recorded provisional amounts based on our estimates of the tax act 2019s effect to our deferred taxes, uncertain tax positions, and one-time transition tax. these adjustments reduced our tax provision by $463.9 million. during 2018, we adjusted the provisional amounts recorded as of december 31, 2017 for the one-time transition tax, deferred taxes and uncertain tax positions. these adjustments increased our tax provision by $0.3 million. bridgeton insurance recovery, net. during 2018, we collected an insurance recovery of $40.0 million related to our closed bridgeton landfill in missouri, which we recognized as a reduction of remediation expenses in our cost of operations. in addition, we incurred $12.0 million of incremental costs attributable to the bridgeton insurance recovery. recent developments 2019 financial guidance in 2019, we will continue to focus on managing the controllable aspects of our business by enhancing the quality of our revenue, investing in profitable growth opportunities and reducing costs. our team remains focused on executing our strategy to deliver consistent earnings and free cash flow growth, and improve return on invested capital. we are committed to an efficient capital structure, maintaining our investment grade credit ratings and increasing cash returned to our shareholders. our guidance is based on current economic conditions and does not assume any significant changes in the overall economy in 2019. specific guidance follows: revenue we expect 2019 revenue to increase by approximately 4.25 to 4.75% (4.75%) comprised of the following: increase (decrease).
|  | Increase(Decrease) |
| --------- | --------- |
| Average yield | 2.75% |
| Volume | 0.0 to 0.25 |
| Energy services | – |
| Fuel recovery fees | 0.25 |
| Recycling processing and commodity sales | 0.25 to 0.5 |
| Acquisitions / divestitures, net | 1.0 |
| Total change | 4.25 to 4.75% |
changes in price are restricted on approximately 50% (50%) of our annual service revenue. the majority of these restricted pricing arrangements are tied to fluctuations in a specific index (primarily a consumer price index) as defined in the contract. the consumer price index varies from a single historical stated period of time or an average of trailing historical rates over a stated period of time. in addition, the initial effect of pricing resets typically lags 6 to 12 months from the end of the index measurement period to the date the revised pricing goes into effect. as a result, current changes in a specific index may not manifest themselves in our reported pricing for several quarters into the future. .
Please compute the result.
what is the ratio of insurance recovery collected to incremental costs attributable to the bridgeton?
assistant
3.33333
human
what about the ratio of acquisitions / divestitures net to fuel recovery fees in 2009?
assistant
4.0