incremental contract start-up costs 2014large municipal contract .
during 2018 and 2017 , we incurred costs of $ 5.7 million and $ 8.2 million , respectively , related to the implementation of a large municipal contract .
these costs did not meet the capitalization criteria prescribed by the new revenue recognition standard .
adoption of the tax act .
the tax act was enacted on december 22 , 2017 .
among other things , the tax act reduced the u.s .
federal corporate tax rate from 35% ( 35 % ) to 21% ( 21 % ) .
for the year ended december 31 , 2017 , we recorded provisional amounts based on our estimates of the tax act 2019s effect to our deferred taxes , uncertain tax positions , and one-time transition tax .
these adjustments reduced our tax provision by $ 463.9 million .
during 2018 , we adjusted the provisional amounts recorded as of december 31 , 2017 for the one-time transition tax , deferred taxes and uncertain tax positions .
these adjustments increased our tax provision by $ 0.3 million .
bridgeton insurance recovery , net .
during 2018 , we collected an insurance recovery of $ 40.0 million related to our closed bridgeton landfill in missouri , which we recognized as a reduction of remediation expenses in our cost of operations .
in addition , we incurred $ 12.0 million of incremental costs attributable to the bridgeton insurance recovery .
recent developments 2019 financial guidance in 2019 , we will continue to focus on managing the controllable aspects of our business by enhancing the quality of our revenue , investing in profitable growth opportunities and reducing costs .
our team remains focused on executing our strategy to deliver consistent earnings and free cash flow growth , and improve return on invested capital .
we are committed to an efficient capital structure , maintaining our investment grade credit ratings and increasing cash returned to our shareholders .
our guidance is based on current economic conditions and does not assume any significant changes in the overall economy in 2019 .
specific guidance follows : revenue we expect 2019 revenue to increase by approximately 4.25 to 4.75% ( 4.75 % ) comprised of the following : increase ( decrease ) .

Increase(Decrease)
Average yield
2.75%
Volume
0.0 to 0.25
Energy services
–
Fuel recovery fees
0.25
Recycling processing and commodity sales
0.25 to 0.5
Acquisitions / divestitures, net
1.0
Total change
4.25 to 4.75%

changes in price are restricted on approximately 50% ( 50 % ) of our annual service revenue .
the majority of these restricted pricing arrangements are tied to fluctuations in a specific index ( primarily a consumer price index ) as defined in the contract .
the consumer price index varies from a single historical stated period of time or an average of trailing historical rates over a stated period of time .
in addition , the initial effect of pricing resets typically lags 6 to 12 months from the end of the index measurement period to the date the revised pricing goes into effect .
as a result , current changes in a specific index may not manifest themselves in our reported pricing for several quarters into the future. .

Question: Analyse this data from a financial earnings document. what is the ratio of the insurance recovery to the incremental cost related to our closed bridgeton landfill
Choices:
842.10526
2.91667
1.81818
3.33333
3.6
Correct choice index: 3