For the Years Ended December 31,
2019
2018
Change
% Change
(In millions, except percentages)
Revenues
$13.2
$82.3
$(69.1)
(84)%
Cost of revenues
1.9
15.3
(13.4)
(88)%
Gross profit
11.3
67.0
(55.7)
(83)%
Gross margin
86 %
81 %
Operating expenses:
Selling, general and administrative
31.7
32.2
(0.5)
(2)%
Research and development
2.0
2.1
(0.1)
(5)%
Total operating expenses
33.7
34.3
(0.6)
(2)%
Other expense
(0.3)
(4.0)
3.7
(93)%
Income (loss) before income taxes
(22.7)
28.7
(51.4)
(179)%
Income tax provision (benefit)
(6.2)
8.0
(14.2)
(178)%
Net income (loss)
$(16.5)
$20.7
$(37.2)
(180)%

text: Year ended December 31, 2019 compared with the year ended December 31, 2018:
text: Revenue in 2019 is derived from license agreements that we entered into with third-parties following negotiations pursuant to our patent licensing and enforcement program. The revenue decrease is primarily due to timing of revenues, as further described in "Item 1. Business" - "Licensing and Enforcement - Current Activities, Post 2013".
text: Cost of revenues includes contingent legal fees directly associated with our licensing and enforcement programs. Cost of revenues primarily decreased in proportion to the decrease in revenues.
text: Operating expenses consists of sales and marketing, general and administrative, and research and development. Selling, general and administrative expenses ("SG&A") consisted primarily of legal fees incurred in operations and employee headcount related expenses. These comprise approximately 60% of total SG&A expense. Litigation expenses increased $3.0 million to $19.4 million in 2019 compared to 2018 and are primarily due to the timing of various outstanding litigation actions. See "Item 3. Legal Proceedings". Employee headcount related expenses decreased $2.0 million to $3.6 million in 2019 compared to 2018, primarily due to lower incentive bonuses.
text: Research and development expense remained flat between years.
text: Other expense decreased in 2019 as we no longer have exposure from the warrant liability, and included $0.7 million related to the sale of our investment in JVP, offset by $0.3 million of net interest income.
text: Income tax provision (benefit) is primarily a function of income (loss) before income, state income tax expense (benefit) and federal benefit of foreign derived intangible tax benefit related to 2018.

Questions:
question: Where is revenue in 2019 derived from?
answer: license agreements that we entered into with third-parties following negotiations pursuant to our patent licensing and enforcement program
question: How much is litigation expenses in 2019 and what was the increase in litigation expenses between 2018 and 2019?
answer: $19.4 million
$3.0 million
question: What does cost of revenues comprise?
answer: contingent legal fees directly associated with our licensing and enforcement programs
question: What is the percentage change in revenue between 2018 and 2019?
answer: -83.96
derivation: (13.2-82.3)/82.3 
scale: percent
question: What is the value of litigation expenses in 2019 as a percentage of the 2019 gross profit?
answer: 171.68
derivation: 19.4/11.3 
scale: percent
question: What is the value of employee headcount related expenses as a percentage of the cost of revenues in 2019?
answer: 189.47
derivation: 3.6/1.9 
scale: percent