Table:
|  | 2018 | 2019 |
| --- | --- | --- |
|  | (Expressed in millions of U.S. Dollars) |  |
| Audit fees | $1.8 | $1.7 |
| Total fees | $1.8 | $1.7 |
Paragraphs:
ITEM 16.C. PRINCIPAL ACCOUNTANT FEES AND SERVICES
Deloitte LLP, an independent registered public accounting firm, has audited our annual financial statements acting as our independent auditor for the fiscal years ended December 31, 2018 and December 31, 2019.
The chart below sets forth the total amount billed and accrued for Deloitte LLP for services performed in 2018 and 2019, respectively, and breaks down these amounts by the category of service. The fees paid to our principal accountant were approved in accordance with the pre-approval policies and procedures described below.
Audit Fees
Audit fees represent compensation for professional services rendered for the audit of the consolidated financial statements of the Company and the audit of the financial statements for its individual subsidiary companies, fees for the review of the quarterly financial information, as well as in connection with the review of registration statements and related consents and comfort letters, and any other services required for SEC or other regulatory filings
Included in the audit fees for 2018 are fees of $0.2 million related to the Partnership’s public offerings completed in 2018. Included in the audit fees for 2019 are fees of $0.2 million related to equity and bond related transactions.
Tax Fees
No tax fees were billed by our principal accountant in 2018 and 2019.
Audit-Related Fees
No audit-related fees were billed by our principal accountant in 2018 and 2019.
All Other Fees
No other fees were billed by our principal accountant in 2018 and 2019.
Question:
What are the components of fees recorded?
Answer: Audit fees, Tax fees, Audit-related fees, All other fees