revenue replace_table_token_4_th revenue increased for the year ended december 31 , 2020 compared to december 31 , 2019 , primarily as a result of improved revenue unit economics . the average order size increased to $ 41.86 from $ 36.15 , an improvement of 16 % , while average daily orders decreased in the year ended december 31 , 2020 compared to december 31 , 2019 , partially as a result of market closures in late 2019 and early 2020. included in revenue for the year ended december 31 , 2019 is $ 3,005 related to a cumulative adjustment to setup and integration fee revenue as a result of contract modifications made in july 2019 and the effect of such modifications on our measure of progress towards the performance obligations . the cumulative adjustment to revenue was partially offset by write-offs of uncollected setup and integration fees within accounts receivable of $ 797 and refunds of previously paid setup and integration fees of $ 320. operations and support replace_table_token_5_th operations and support expenses decreased in dollar terms and as a percentage of revenue for the year ended december 31 , 2020 compared to december 31 , 2019 , primarily as a result of lower driver operations cost relating to the change to independent contractor drivers . sales and marketing replace_table_token_6_th sales and marketing expense decreased in dollar terms and as a percentage of revenue in the year ended december 31 , 2020 compared to december 31 , 2019 , primarily as a result of decreased advertising spend of approximately $ 28,483 , as well as staff reductions and the consolidation of sales and marketing functions in the second half of 2019 and early 2020. research and development replace_table_token_7_th research and development expense decreased in dollar terms and as a percentage of revenue in the year ended december 31 , 2020 compared to december 31 , 2019 , primarily due to the capitalization of increased software development costs during 2020 as further features and functionality were incorporated into the platforms . 38 general and administrative replace_table_token_8_th general and administrative expense decreased in dollar terms and as a percentage of revenue in the year ended december 31 , 2020 compared to december 31 , 2019 , due to decreased travel , entertainment and other related expenses as a result of covid-19 and stock-based compensation expenses . additionally , included in general and administrative expense during the year ended december 31 , 2019 are $ 6,956 of business combination-related professional and other costs associated with the bite squad merger . depreciation and amortization replace_table_token_9_th depreciation and amortization expense decreased in dollar terms and as a percentage of revenue in the year ended december 31 , 2020 compared to december 31 , 2019 , primarily as a result of the write-down of the carrying value of intangible assets to their implied fair values in september 2019 in connection with the company 's goodwill impairment analysis . goodwill impairment during the year ended december 31 , 2019 , we recognized a non-cash goodwill impairment charge of $ 119,212 to write down the carrying value of goodwill to its implied fair value . the primary factor contributing to a reduction in the fair value was the sustained decline in the company 's stock price in 2019 , resulting in a market capitalization that was significantly lower than the carrying value of the company 's consolidated stockholders ' equity . see part ii , item 8 , note 7 – goodwill and intangible assets for additional details . intangible and other asset impairments replace_table_token_10_th the sustained decline in the company 's stock price during 2019 resulted in a non-cash intangible asset impairment charge in the year ended december 31 , 2019 of $ 71,982 to write down the carrying value of certain intangible assets to their implied fair values . the impairment charge included the write-offs of capitalized contracts costs of $ 3,815 , customer relationships of $ 57,295 and developed technology of $ 10,872. during the year ended december 31 , 2019 , we recognized $ 852 in impairment charges related to non-recoverable capitalized costs to obtain and fulfill contracts as a result of the termination by certain restaurants of their contracts in connection with the modified fee structure introduced by the company in july 2019. other expenses ( income ) and losses ( gains ) , net replace_table_token_11_th 39 other expenses ( income ) and losses ( gains ) , net for the year ended december 31 , 2020 primarily consisted of interest expense of $ 9,318 associated with the term loans and notes and a $ 1,023 stock-based compensation expense accrual related to the settlement of the halley and montgomery legal contingencies ( see part i , item 3 , legal proceedings ) . other expenses ( income ) and losses ( gains ) , net for the year ended december 31 , 2019 primarily consisted of $ 9,268 of interest expense associated with the term loans and notes and a $ 2,000 stock-based compensation expense accrual related to the halley and montgomery legal contingencies . see part ii , item 8 , note 9 – debt for definitions of term loans and notes . other expenses ( income ) and losses ( gains ) , net for the year ended december 31 , 2018 primarily consisted of $ 17,505 related to a medical contingency claim . see part ii , item 8 , note 11 – correction of prior period error for additional details . story_separator_special_tag income tax expense ( benefit ) income tax expense for the years ended december 31 , 2020 and 2019 was $ 122 and $ 81 , respectively , entirely related to state taxes in various jurisdictions . we have historically generated net operating losses ; therefore , a valuation allowance has been recorded on our net deferred tax assets . liquidity and capital resources overview as of december 31 , 2020 , we had cash on hand of $ 84,706. our primary sources of liquidity have been cash flow from operations and proceeds from the issuance of stock , long-term convertible debt and term loans . the implementation of various initiatives throughout 2020 , with a focus on improving revenue per order , costs per order , cash flow , operations and liquidity , resulted in positive results for the company during the year ended december 31 , 2020. additionally , proceeds from the sales of our common stock pursuant to our atm program launched in march and may 2020 enhanced our liquidity position at december 31 , 2020. we used a portion of the proceeds to repay our debt obligations , as discussed below , and intend to use the remaining proceeds for working capital and general corporate purposes , and to further enhance our ability to execute our strategic , operational and growth initiatives . in may 2020 , the company entered into a limited waiver and conversion agreement , pursuant to which the lenders agreed to waive the requirement to prepay the term loans arising as a result of the may 2020 atm program . in consideration of the prepayment waiver , the company made a payment of $ 12,500 on the term loans and the lenders converted $ 12,500 of the notes into shares of the company 's common stock . in july 2020 , the company entered into amendments to the agreements governing the term loans and notes , pursuant to which the interest rates for the term loans and notes were reduced by 200 basis points for a one-year period , to 5.125 % and 4.0 % per annum , respectively , and the maturity dates for the term loans and notes were extended by one year to november 15 , 2023 upon the payment of $ 10,500 of the term loans . the aggregate principal amount of outstanding long-term debt totaled $ 99,137 as of december 31 , 2020 , consisting of $ 49,479 of term loans , $ 49,504 of notes and $ 154 of promissory notes . as of december 31 , 2020 , the company had $ 2,726 of outstanding short-term loans for insurance financing . we currently expect that our cash on hand and estimated cash flow from operations will be sufficient to meet our working capital needs beyond twelve months ; however , there can be no assurance that we will generate cash flow at the levels we anticipate . we may use cash on hand to repay additional debt or to acquire or invest in complementary businesses , products and technologies . we continually evaluate additional opportunities to strengthen our liquidity position , fund growth initiatives and or combine with other businesses by issuing equity or equity-linked securities ( in public or private offerings ) and or incurring additional debt . however , market conditions , our future financial performance or other factors may make it difficult or impossible for us to access sources of capital , on favorable terms or at all , should we determine in the future to raise additional funds . we are continuously reviewing our liquidity and anticipated working capital needs , particularly in light of the uncertainty created by the covid-19 pandemic . thus far , we have been able to operate effectively during the pandemic , however , the potential impacts and duration of the covid-19 pandemic on the economy and on our business , in particular , may be difficult to assess or predict . capital expenditures our main capital expenditures relate to the purchase of tablets for restaurants on the platforms and investments in the development of the platforms , which are expected to increase as we continue to grow our business . our future capital requirements and the adequacy of available funds will depend on many factors , including those set forth under part i , item 1a , risk factors in this form 10-k. 40 story_separator_special_tag loan agreements include principal payments due under short-term loans to finance certain insurance premiums and principal payments for promissory notes related to acquisitions . see part ii , item 8 , note 9 – debt of this form 10-k for additional details . ( 3 ) interest due on debt assumes all interest payments are paid in cash . interest on the notes assumes no conversion prior to the maturity of the notes . ( 4 ) in november 2017 , guarantee insurance company ( “ gic ” ) , the company 's former workers ' compensation insurer , was ordered into receivership for purposes of liquidation by the second judicial circuit court in leon county , florida . at the time of the court order , gic was administering the company 's outstanding workers ' compensation claims . upon entering receivership , the guaranty associations of the states where gic operated began reviewing outstanding claims administered by gic for continued claim coverage eligibility based on guaranty associations ' eligibility criteria . louisiana insurance guaranty association , the agency created by the louisiana insurance guaranty act to pay for claims of insolvent members ( “ liga ” ) , determined that the company 's enterprise value exceeded the $ 25,000 eligibility threshold for claims coverage . as such , liga assessed one of the company 's outstanding claims as ineligible for coverage . the company has accrued an estimated amount of loss exposure for the workers ' compensation claim ( the medical contingency claim ) . see part ii ,

cash flow the following table sets forth our summary cash flow information for the periods indicated : replace_table_token_12_th cash flows provided by ( used in ) operating activities for the year ended december 31 , 2020 , net cash provided by operating activities was $ 38,445 , compared to net cash used in operating activities of $ 73,477 for the year ended december 31 , 2019 , primarily reflecting the effects of the implementation of various initiatives aimed at improving operations and profitability . the increase in net cash used in operating activities for the year ended december 31 , 2019 compared to 2018 primarily reflected an increase in new market launch activities in 2019 relative to 2018. operating activities during the years ended december 31 , 2019 and 2018 included the payment of business combination-related expenses of $ 6,956 and $ 5,768 , respectively . cash flows used in investing activities for the year ended december 31 , 2020 , net cash used in investing activities included $ 3,982 of costs for internally developed software , $ 1,555 for the purchase of property and equipment and $ 628 for the acquisition of intangible assets . net cash used in investing activities for the year ended december 31 , 2019 included $ 192,568 for the acquisition of bite squad , $ 1,805 for internally developed software , $ 1,636 for the purchase of property and equipment , and $ 695 forthe acquisition of intangible assets .


 Write a concise suspicious activity report of the following text delimited by triple backquotes. Return your response as a formal report which covers the key points highlighting the location,dates,entity names and account holder information in chronological order of the text.
     ```cash flow the following table sets forth our summary cash flow information for the periods indicated : replace_table_token_12_th cash flows provided by ( used in ) operating activities for the year ended december 31 , 2020 , net cash provided by operating activities was $ 38,445 , compared to net cash used in operating activities of $ 73,477 for the year ended december 31 , 2019 , primarily reflecting the effects of the implementation of various initiatives aimed at improving operations and profitability . the increase in net cash used in operating activities for the year ended december 31 , 2019 compared to 2018 primarily reflected an increase in new market launch activities in 2019 relative to 2018. operating activities during the years ended december 31 , 2019 and 2018 included the payment of business combination-related expenses of $ 6,956 and $ 5,768 , respectively . cash flows used in investing activities for the year ended december 31 , 2020 , net cash used in investing activities included $ 3,982 of costs for internally developed software , $ 1,555 for the purchase of property and equipment and $ 628 for the acquisition of intangible assets . net cash used in investing activities for the year ended december 31 , 2019 included $ 192,568 for the acquisition of bite squad , $ 1,805 for internally developed software , $ 1,636 for the purchase of property and equipment , and $ 695 forthe acquisition of intangible assets .
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 Suspicious Activity Report : revenue replace_table_token_4_th revenue increased for the year ended december 31 , 2020 compared to december 31 , 2019 , primarily as a result of improved revenue unit economics . the average order size increased to $ 41.86 from $ 36.15 , an improvement of 16 % , while average daily orders decreased in the year ended december 31 , 2020 compared to december 31 , 2019 , partially as a result of market closures in late 2019 and early 2020. included in revenue for the year ended december 31 , 2019 is $ 3,005 related to a cumulative adjustment to setup and integration fee revenue as a result of contract modifications made in july 2019 and the effect of such modifications on our measure of progress towards the performance obligations . the cumulative adjustment to revenue was partially offset by write-offs of uncollected setup and integration fees within accounts receivable of $ 797 and refunds of previously paid setup and integration fees of $ 320. operations and support replace_table_token_5_th operations and support expenses decreased in dollar terms and as a percentage of revenue for the year ended december 31 , 2020 compared to december 31 , 2019 , primarily as a result of lower driver operations cost relating to the change to independent contractor drivers . sales and marketing replace_table_token_6_th sales and marketing expense decreased in dollar terms and as a percentage of revenue in the year ended december 31 , 2020 compared to december 31 , 2019 , primarily as a result of decreased advertising spend of approximately $ 28,483 , as well as staff reductions and the consolidation of sales and marketing functions in the second half of 2019 and early 2020. research and development replace_table_token_7_th research and development expense decreased in dollar terms and as a percentage of revenue in the year ended december 31 , 2020 compared to december 31 , 2019 , primarily due to the capitalization of increased software development costs during 2020 as further features and functionality were incorporated into the platforms . 38 general and administrative replace_table_token_8_th general and administrative expense decreased in dollar terms and as a percentage of revenue in the year ended december 31 , 2020 compared to december 31 , 2019 , due to decreased travel , entertainment and other related expenses as a result of covid-19 and stock-based compensation expenses . additionally , included in general and administrative expense during the year ended december 31 , 2019 are $ 6,956 of business combination-related professional and other costs associated with the bite squad merger . depreciation and amortization replace_table_token_9_th depreciation and amortization expense decreased in dollar terms and as a percentage of revenue in the year ended december 31 , 2020 compared to december 31 , 2019 , primarily as a result of the write-down of the carrying value of intangible assets to their implied fair values in september 2019 in connection with the company 's goodwill impairment analysis . goodwill impairment during the year ended december 31 , 2019 , we recognized a non-cash goodwill impairment charge of $ 119,212 to write down the carrying value of goodwill to its implied fair value . the primary factor contributing to a reduction in the fair value was the sustained decline in the company 's stock price in 2019 , resulting in a market capitalization that was significantly lower than the carrying value of the company 's consolidated stockholders ' equity . see part ii , item 8 , note 7 – goodwill and intangible assets for additional details . intangible and other asset impairments replace_table_token_10_th the sustained decline in the company 's stock price during 2019 resulted in a non-cash intangible asset impairment charge in the year ended december 31 , 2019 of $ 71,982 to write down the carrying value of certain intangible assets to their implied fair values . the impairment charge included the write-offs of capitalized contracts costs of $ 3,815 , customer relationships of $ 57,295 and developed technology of $ 10,872. during the year ended december 31 , 2019 , we recognized $ 852 in impairment charges related to non-recoverable capitalized costs to obtain and fulfill contracts as a result of the termination by certain restaurants of their contracts in connection with the modified fee structure introduced by the company in july 2019. other expenses ( income ) and losses ( gains ) , net replace_table_token_11_th 39 other expenses ( income ) and losses ( gains ) , net for the year ended december 31 , 2020 primarily consisted of interest expense of $ 9,318 associated with the term loans and notes and a $ 1,023 stock-based compensation expense accrual related to the settlement of the halley and montgomery legal contingencies ( see part i , item 3 , legal proceedings ) . other expenses ( income ) and losses ( gains ) , net for the year ended december 31 , 2019 primarily consisted of $ 9,268 of interest expense associated with the term loans and notes and a $ 2,000 stock-based compensation expense accrual related to the halley and montgomery legal contingencies . see part ii , item 8 , note 9 – debt for definitions of term loans and notes . other expenses ( income ) and losses ( gains ) , net for the year ended december 31 , 2018 primarily consisted of $ 17,505 related to a medical contingency claim . see part ii , item 8 , note 11 – correction of prior period error for additional details . story_separator_special_tag income tax expense ( benefit ) income tax expense for the years ended december 31 , 2020 and 2019 was $ 122 and $ 81 , respectively , entirely related to state taxes in various jurisdictions . we have historically generated net operating losses ; therefore , a valuation allowance has been recorded on our net deferred tax assets . liquidity and capital resources overview as of december 31 , 2020 , we had cash on hand of $ 84,706. our primary sources of liquidity have been cash flow from operations and proceeds from the issuance of stock , long-term convertible debt and term loans . the implementation of various initiatives throughout 2020 , with a focus on improving revenue per order , costs per order , cash flow , operations and liquidity , resulted in positive results for the company during the year ended december 31 , 2020. additionally , proceeds from the sales of our common stock pursuant to our atm program launched in march and may 2020 enhanced our liquidity position at december 31 , 2020. we used a portion of the proceeds to repay our debt obligations , as discussed below , and intend to use the remaining proceeds for working capital and general corporate purposes , and to further enhance our ability to execute our strategic , operational and growth initiatives . in may 2020 , the company entered into a limited waiver and conversion agreement , pursuant to which the lenders agreed to waive the requirement to prepay the term loans arising as a result of the may 2020 atm program . in consideration of the prepayment waiver , the company made a payment of $ 12,500 on the term loans and the lenders converted $ 12,500 of the notes into shares of the company 's common stock . in july 2020 , the company entered into amendments to the agreements governing the term loans and notes , pursuant to which the interest rates for the term loans and notes were reduced by 200 basis points for a one-year period , to 5.125 % and 4.0 % per annum , respectively , and the maturity dates for the term loans and notes were extended by one year to november 15 , 2023 upon the payment of $ 10,500 of the term loans . the aggregate principal amount of outstanding long-term debt totaled $ 99,137 as of december 31 , 2020 , consisting of $ 49,479 of term loans , $ 49,504 of notes and $ 154 of promissory notes . as of december 31 , 2020 , the company had $ 2,726 of outstanding short-term loans for insurance financing . we currently expect that our cash on hand and estimated cash flow from operations will be sufficient to meet our working capital needs beyond twelve months ; however , there can be no assurance that we will generate cash flow at the levels we anticipate . we may use cash on hand to repay additional debt or to acquire or invest in complementary businesses , products and technologies . we continually evaluate additional opportunities to strengthen our liquidity position , fund growth initiatives and or combine with other businesses by issuing equity or equity-linked securities ( in public or private offerings ) and or incurring additional debt . however , market conditions , our future financial performance or other factors may make it difficult or impossible for us to access sources of capital , on favorable terms or at all , should we determine in the future to raise additional funds . we are continuously reviewing our liquidity and anticipated working capital needs , particularly in light of the uncertainty created by the covid-19 pandemic . thus far , we have been able to operate effectively during the pandemic , however , the potential impacts and duration of the covid-19 pandemic on the economy and on our business , in particular , may be difficult to assess or predict . capital expenditures our main capital expenditures relate to the purchase of tablets for restaurants on the platforms and investments in the development of the platforms , which are expected to increase as we continue to grow our business . our future capital requirements and the adequacy of available funds will depend on many factors , including those set forth under part i , item 1a , risk factors in this form 10-k. 40 story_separator_special_tag loan agreements include principal payments due under short-term loans to finance certain insurance premiums and principal payments for promissory notes related to acquisitions . see part ii , item 8 , note 9 – debt of this form 10-k for additional details . ( 3 ) interest due on debt assumes all interest payments are paid in cash . interest on the notes assumes no conversion prior to the maturity of the notes . ( 4 ) in november 2017 , guarantee insurance company ( “ gic ” ) , the company 's former workers ' compensation insurer , was ordered into receivership for purposes of liquidation by the second judicial circuit court in leon county , florida . at the time of the court order , gic was administering the company 's outstanding workers ' compensation claims . upon entering receivership , the guaranty associations of the states where gic operated began reviewing outstanding claims administered by gic for continued claim coverage eligibility based on guaranty associations ' eligibility criteria . louisiana insurance guaranty association , the agency created by the louisiana insurance guaranty act to pay for claims of insolvent members ( “ liga ” ) , determined that the company 's enterprise value exceeded the $ 25,000 eligibility threshold for claims coverage . as such , liga assessed one of the company 's outstanding claims as ineligible for coverage . the company has accrued an estimated amount of loss exposure for the workers ' compensation claim ( the medical contingency claim ) . see part ii ,

