Table:
|  | December31, |  |
| --- | --- | --- |
|  | 2019 | 2018 |
| Accrued payroll and employee benefits | $116.9 | $105.9 |
| Derivative liabilities | 93.8 | 120.5 |
| Current portion of operating lease liabilities | 39.5 | — |
| Tax-related accruals | 30.8 | 38.4 |
| Accrued legal and professional | 28.7 | 10.9 |
| Accrued marketing and advertising expenses | 14.7 | 19.4 |
| Accrued acquisition-related expenses and acquisition consideration payable | 8.3 | 74.4 |
| Accrued other | 33.3 | 44.8 |
|  | $366.0 | $414.3 |
Paragraphs:
9. Accrued Expenses and Other Current Liabilities
Accrued expenses and other current liabilities consisted of the following:
Question:
What is the average accrued payroll and employee benefits for 2018 and 2019?
Answer: (116.9+105.9)/2 = 111.4