Table:
|  | Accumulated Other Comprehensive Income (Loss) |  |
| --- | --- | --- |
|  | Years ended |  |
|  | December 31, 2019 | December 31, 2018 |
|  | $ | $ |
| Balance, beginning of the year | (12,216) | 3,435 |
|  |  |  |
| Other comprehensive income (loss) before reclassifications | 12,865 | (19,821) |
| Loss on cash flow hedges reclassified from accumulated other comprehensive income (loss) to earnings were as follows: |  |  |
| Cost of revenues | 279 | 255 |
| Sales and marketing | 1,538 | 1,224 |
| Research and development | 2,620 | 2,063 |
| General and administrative | 744 | 628 |
| Tax effect on unrealized gain (loss) on cash flow hedges | (4,784) | — |
| Other comprehensive income (loss), net of tax | 13,262 | (15,651) |
| Balance, end of the year | 1,046 | (12,216) |
Paragraphs:
Changes in Accumulated Other Comprehensive Income (Loss)
The following table summarizes the changes in accumulated other comprehensive income (loss), which is reported as a component of shareholders’ equity, for the years ended December 31, 2019 and 2018:
Expressed in US $000's except share and per share amounts
Question:
What is the average reclassification of sales and marketing for 2018 and 2019?
Answer: (1538+1224)/2 = 1381