The following table reconciles our historical consolidated EBITDA and Adjusted EBITDA to net (loss) income.
(a) Foreign currency exchange loss (gain) includes the unrealized loss of $13.2 million in 2019 (2018 – gain of $21.2 million, 2017 – gain of $82.7 million, 2016 – gain of $75.0 million, and 2015 – loss of $89.2 million) on cross currency swaps.
(b) In June 2016, as part of its financing initiatives, Altera canceled the construction contracts for its two UMS newbuildings. As a result, Altera accrued for potential damages resulting from the cancellations and reversed contingent liabilities previously recorded that were relating to the delivery of the UMS newbuildings.
This net loss provision of $23.4 million for the year ended December 31, 2016 was reported in other loss in our consolidated statement of income. The newbuilding contracts were held in Altera's separate subsidiaries and obligations of these subsidiaries were non-recourse to Altera.
(c) During the year ended December 31, 2016, the Company recorded a write-down of a cost-accounted investment of $19.0 million. This investment was subsequently sold in 2017, resulting in a gain on sale of $1.3 million. During 2017, the Company recognized an additional tax indemnification guarantee liability of $50 million related to the Teekay Nakilat finance leases. For additional information, please read "Item 18 – Financial Statements: Note 15 – Other loss".
(d) Adjustments related to equity (loss) income is a non-GAAP financial measure and should not be considered as an alternative to equity income or any other measure of financial performance or liquidity presented in accordance with GAAP. Adjustments related to equity (loss) income exclude some, but not all, items that affect equity (loss) income, and these measures may vary among other companies. Therefore, adjustments related to equity (loss) income as presented in this Annual Report may not be comparable to similarly titled measures of other companies.
Adjustments related to equity (loss) income includes depreciation and amortization, net interest expense, income tax expense (recovery), amortization of in-process revenue contracts, direct finance and salestype lease payments received in excess of revenue recognized, write-down and loss (gain) on sales of vessels, realized and unrealized loss (gain) on derivative instruments and other items, realized loss (gain) on foreign currency forward contracts,
and write-down and gain on sale of equity-accounted investments, in each case related to our equity-accounted entities, on the basis of our ownership percentages of such entities.
Table:
 |  |  | Year Ended December 31, |  | 
 | 2019 | 2018 | 2017 | 2016 | 2015
Income Statement Data: |  |  | (in thousands of U.S. Dollars) |  | 
Reconciliation of EBITDA and Adjusted EBITDA to Net (loss) income |  |  |  |  | 
Net (loss) income | $(148,986) | $(57,747) | $(529,072) | $86,664 | $405,460
Income tax expense (recovery) | 25,482 | 19,724 | 12,232 | 24,468 | (16,767)
Depreciation and amortization | 290,672 | 276,307 | 485,829 | 571,825 | 509,500
Interest expense, net of interest income | 271,255 | 245,601 | 262,110 | 278,145 | 236,481
EBITDA | 438,423 | 483,885 | 231,099 | 961,102 | 1,134,674
Foreign exchange loss (gain) (a) | 13,574 | (6,140) | 26,463 | 6,548 | 2,195
Other loss (income) (b) (c) | 14,475 | 2,013 | 53,981 | 39,013 | (1,566)
Write-down and loss on sale of vessels | 170,310 | 53,693 | 270,743 | 112,246 | 70,175
Direct finance lease payments received in excess of revenue recognized | 21,636 | 11,082 | 18,737 | 28,348 | 24,429
Amortization of in-process revenue contracts and other | (4,131) | (10,217) | (13,460) | (24,195) | (33,226)
Realized and unrealized losses on non-designated derivative instruments | 13,719 | 14,852 | 38,854 | 35,091 | 102,200
Realized gains (losses) from the settlements of nondesignated derivative instruments | 1,532 | — | 2,047 | (8,646) | (20,008)
Loss on deconsolidation of Altera | — | 7,070 | 104,788 | — | —
Adjustments related to equity (loss) income (d) | 282,375 | 219,395 | 217,866 | 137,496 | 136,921
Adjusted EBITDA | 951,913 | 775,633 | 951,118 | 1,287,003 | 1,415,794


Question: What is the increase/ (decrease) in Income tax expense (recovery) from Year Ended December 31, 2019 to December 31, 2018?
Answer: 5758
Calculation: 25,482-19,724