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 ) .

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 | increase ( decrease )
----------|----------
average yield | 2.75% ( 2.75 % )
volume | 0.0 to 0.25
energy services | 2013
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% ( 4.75 % )
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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: what is the ratio of the insurance recovery to the incremental cost related to our closed bridgeton landfill
Program: divide(40.0, 12.0)
Answer: 3.33333