Years ended December 31,
Years ended December 31,
Years ended December 31,
2019 vs 2018
2018 vs 2017
2019
2018
2017
% Change
% Change
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
(in thousands, except percentages)
General and administrative
$ 178,934
$ 107,444
$ 67,719
66.5 %
58.7 %
Percentage of total revenues
11.3 %
10.0 %
10.1 %
general and administrative .
general and administrative expenses increased $ 71 .
5 million or 66 .
5 % for the year ended december 31 2019 compared to the same period in 2018 due to an increase of $ 28 .
7 million in employee-related costs - $ 12 .
2 million of which related to stock-based compensation and related payroll taxes a $ 14 .
9 million increase in finance costs which include an estimated net liability for non-recurring hst payable to the government of canada in the amount of $ 8 .
1 million related to 2019 and prior years sales and use and other value added taxes insurance and bank fees a $ 9 .
0 million increase in shopify payments losses driven by increased gmv processed through shopify payments a $ 8 .
6 million increase in losses and insurance related to shopify capital driven by an expansion of our capital offerings and programs a $ 6 .
9 million increase in professional services fees for legal and tax services including those related to our international expansion and the growth of our business a $ 1 .
8 million increase in computer and software costs and a $ 1 .
6 million increase in general bad debt expense .
general and administrative expenses increased $ 71 .
5 million or 66 .
5 % for the year ended december 31 2019 compared to the same period in 2018 due to an increase of $ 28 .
7 million in employee-related costs - $ 12 .
2 million of which related to stock-based compensation and related payroll taxes a $ 14 .
9 million increase in finance costs which include an estimated net liability for non-recurring hst payable to the government of canada in the amount of $ 8 .
1 million related to 2019 and prior years sales and use and other value added taxes insurance and bank fees a $ 9 .
0 million increase in shopify payments losses driven by increased gmv processed through shopify payments a $ 8 .
6 million increase in losses and insurance related to shopify capital driven by an expansion of our capital offerings and programs a $ 6 .
9 million increase in professional services fees for legal and tax services including those related to our international expansion and the growth of our business a $ 1 .
8 million increase in computer and software costs and a $ 1 .
6 million increase in general bad debt expense .
general and administrative expenses increased $ 39 .
7 million or 58 .
7 % for the year ended december 31 2018 compared to the same period in 2017 due to an increase of $ 30 .
3 million in employee-related costs a $ 4 .
5 million increase in professional services fees for legal and tax services a $ 4 .
0 million increase in finance costs which includes insurance sales and use and other value added taxes and a $ 1 .
7 million increase in computer and software costs .

Question: How much is the general and administrative expenses for the 3 financial years shown in the table (in chronological order)?

Question: What percentage of total revenues does general and administrative expenses make up for each of the 3 financial year ends (in chronological order)?

Question: What is the general and administrative expenses for year ended 2019 ?

Question: What is the average general and administrative expenses for 2018 and 2019?

Question: What is the average general and administrative expenses for 2017 and 2018?

Question: What is the change in the average general administrative expenses between 2017-2018, and 2018-2019?