Fiscal Year
2019
2018
2017
United States
$(297,975)
$(151,083)
$2,439
Foreign
389,767
168,228
24,866
Total
$91,792
$17,145
$27,305

text: 12. INCOME TAXES
text: On December 22, 2017, the Tax Cuts and Jobs Act (“Tax Act”) was signed into law in the U.S. The Tax Act significantly revised the future ongoing U.S. corporate income tax by, among other things, lowering the U.S. corporate income tax rate to 21% from 35%, providing full expensing for investments in new and used qualified property made after September 27, 2017, and implementing a territorial tax system. In connection with the transition to the new territorial tax system, a one-time transition tax on certain unrepatriated earnings of foreign subsidiaries was imposed for fiscal 2018 (the “Transitional Repatriation Tax”), for which an election can be made to pay over eight years. In addition, the Tax Act included two new U.S. tax base erosion provisions, the Global Intangible Low-Taxed Income (“GILTI”) provisions and the Base- Erosion and Anti-Abuse Tax (“BEAT”) provisions, which became effective for the Company during fiscal 2019. The GILTI provisions generally result in inclusion of income earned by foreign subsidiaries in the U.S. taxable income.
text: In response to the Tax Act, the SEC issued Staff Accounting Bulletin No. 118 which allowed companies to recognize provisional estimates in the preparation of a Company’s financial statements and permitted up to a one year measurement period after the enactment date of the Tax Act to finalize the recording of the related tax impacts.
text: During fiscal 2018, the Company recorded a net provisional tax expense of $77.3 million for the estimated effects of the Tax Act. This was comprised of a provisional Transitional Repatriation Tax expense of $116.4 million, offset by a provisional deferred tax benefit of $39.1 million from the remeasurement of U.S. deferred tax assets and liabilities. The Company completed its analysis of the impact of the Tax Act during the third quarter of fiscal 2019, and during the first three quarters of fiscal 2019 recorded a net discrete income tax benefit adjustment of $17.0 million to the prior year provisional estimates, comprised of a $1.9 million reduction to the provisional Transitional Repatriation Tax and a $15.1 million increase in U.S. deferred tax assets.
text: The GILTI provisions became effective for the Company in fiscal 2019 and resulted in a net $30.4 million tax expense, consisting of a $70.8 million expense related to the inclusion of unremitted foreign earnings offset by a $40.4 million tax benefit from additional foreign tax credits. The Company has made an accounting policy decision under U.S. GAAP to treat taxes due on future GILTI inclusions in U.S. taxable income as a current-period expense (the “period cost method”).
text: Income (loss) before income taxes consists of the following components (in thousands):

Questions:
question: What are the company's respective loss before income taxes from the United States in 2018 and 2019?
answer: 151,083
297,975
scale: thousand
question: What are the company's respective foreign income before taxes in 2018 and 2019?
answer: 168,228
389,767
scale: thousand
question: What are the company's respective total income before income taxes in 2018 and 2019?
answer: 17,145
91,792
scale: thousand
question: What is the company's average loss before income taxes from the United States in 2018 and 2019?
answer: 224529
derivation: (151,083 + 297,975)/2 
scale: thousand
question: What is the company's average foreign income before taxes in 2018 and 2019?
answer: 278997.5
derivation: (168,228 + 389,767)/2 
scale: thousand
question: What is the company's average total income before income taxes in 2018 and 2019?
answer: 54468.5
derivation: (17,145 + 91,792)/2 
scale: thousand