($ in millions)
At December 31:
2019
2018
Noncurrent assets
$113,767
$74,236
Long-term debt
$ 54,102
$35,605
Noncurrent liabilities (excluding debt)
$ 39,398
$32,621

text: Noncurrent Assets and Liabilities
text: The increase in noncurrent assets of $39,531 million ($39,470 million adjusted for currency) was driven by: • A net increase in goodwill and net intangible assets of $34,104 million ($34,058 million adjusted for currency) due to the acquisition of Red Hat; and • An increase in operating right-of-use assets of $4,996 million ($5,010 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and• An increase in prepaid pension assets of $2,199 million ($2,152 million adjusted for currency) driven by higher returns on plan assets and plan remeasurements; partially offset by • A decrease in net property, plant and equipment of $782 million ($785 million adjusted for currency).
text: Long-term debt increased $18,497 million ($18,550 million adjusted for currency) primarily driven by: • Issuances of $26,081 million; partially offset by • Reclassifications to short-term debt of $7,592 million to reflect upcoming maturities.
text: Noncurrent liabilities (excluding debt) increased $6,778 million ($6,911 million adjusted for currency) primarily driven by: • An increase in long-term operating lease liabilities of $3,879 million ($3,893 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and • An increase in other liabilities of $2,352 million ($2,320 million adjusted for currency), primarily driven by increases in deferred tax liabilities of $1,534 million and income tax reserves of $923 million.

Questions:
question: What caused the increase in the noncurrent assets?
answer: A net increase in goodwill and net intangible assets of $34,104 million ($34,058 million adjusted for currency) due to the acquisition of Red Hat; and • An increase in operating right-of-use assets of $4,996 million ($5,010 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019
question: What caused the increase in the prepaid expenses?
answer: driven by higher returns on plan assets and plan remeasurements; partially offset by • A decrease in net property, plant and equipment of $782 million ($785 million adjusted for currency).
question: What caused the increase in the Noncurrent liabilities?
answer: An increase in long-term operating lease liabilities of $3,879 million ($3,893 million adjusted for currency) as a result of the adoption of the new leasing standard on January 1, 2019; and • An increase in other liabilities of $2,352 million ($2,320 million adjusted for currency), primarily driven by increases in deferred tax liabilities of $1,534 million and income tax reserves of $923 million.
question: What is the increase / (decrease) in the Noncurrent assets from 2018 to 2019?
answer: 39531
derivation: 113,767 - 74,236
scale: million
question: What is the average Long-term debt?
answer: 44853.5
derivation: (54,102 + 35,605) / 2
scale: million
question: What is the percentage increase / (decrease) in the Noncurrent liabilities (excluding debt) from 2018 to 2019?
answer: 20.77
derivation: 39,398 / 32,621 - 1
scale: percent