`` other `` also includes interest expense for the company and certain corporate operating expenses that are not allocated to the other segments , which include , among other expenses , share-based compensation , merger and acquisition costs , and certain non-recurring charges . we anticipate that the black hawk casinos will operate as a separate operating segment and we are still evaluating the reporting segment structure inclusive of the black hawk casinos . results of operations the following table presents , for the periods indicated , certain revenue and income items : replace_table_token_4_th the following table presents , for the periods indicated , certain income and expense items expressed as a percentage of total revenue : replace_table_token_5_th note : amounts in table may not subtotal due to rounding . 36 segment information the following table sets forth certain financial information associated with results of operations for the years ended december 31 , 2019 , 2018 and 2017 . non-gaming revenue includes hotel , food and beverage and other revenue . non-gaming expenses include hotel , food and beverage and retail , entertainment and other expenses . replace_table_token_6_th 37 year ended december 31 , 2019 compared to year ended december 31 , 2018 total revenue total revenue for the year ended december 31 , 2019 increased 19.7 % to $ 523.6 million , from $ 437.5 million in 2018 . this increase was primarily attributable to the addition of dover downs , which added $ 80.8 million of revenue in 2019 . revenue was also favorably impacted by incremental revenue at the tiverton casino , which opened on september 1 , 2018 replacing newport grand which closed on august 28 , 2018. new competition in the new england market , and the associated increases in marketing and promotional activity , significantly impacted revenue in the second half of 2019 at twin river casino hotel . we expect this unusually high level of competitive market activity to moderate over time and are responding with new initiatives of our own , the combination of which we believe will result in some recaptured market share over time . in 2019 , tiverton casino hotel continued to demonstrate marked resilience in the face of the new regional competition mentioned above and hard rock biloxi gaming revenue performance remained strong . gaming revenue for the year ended december 31 , 2019 increased $ 40.2 million , or 12.3 % , food and beverage revenue increased $ 21.5 million , or 44.5 % , and hotel revenue increased $ 17.6 million , or 82.7 % , each compared to the prior year . operating costs and expenses for 2019 , we recorded total operating costs and expenses of $ 409.0 million , up 29.1 % compared to the $ 316.9 million we recorded in 2018. gaming and racing expenses for the year ended december 31 , 2019 increased $ 22.7 million , or 28.1 % , to $ 103.6 million from $ 80.8 million in 2018 . gaming and racing expenses from dover downs and incremental gaming and racing expenses from tiverton casino hotel , partially offset by the closing of newport grand , accounted for $ 23.1million of the increase year-over-year . non-gaming expenses for the year ended december 31 , 2019 increased $ 27.2 million , or 50.0 % , to $ 81.6 million from $ 54.4 million in 2018 . this increase was primarily attributable to the inclusion of dover downs , coupled with increases of $ 0.8 million and $ 1.7 million in our rhode island segment due to the opening of the tiverton casino hotel and the new hotel at twin river casino hotel , respectively , partially offset by the closing of newport grand . we expect our total operating costs and expenses to increase in 2020 as compared to 2019 as a result of the inclusion of four quarters of dover downs operations , our black hawk casinos operations and the operations that we expect to acquire in mississippi and missouri . advertising , general and administrative advertising , general and administrative expenses for the year ended december 31 , 2019 increased $ 37.1 million , or 25.9 % , to $ 180.4 million from $ 143.3 million , in 2018 . the increase in advertising , general and administrative expenses year-over-year is primarily due to the following : the addition of dover downs , which accounted for $ 25.6 million for the year ended december 31 , 2019 ; an increase in share-based compensation expense of $ 3.8 million in the year ended december 31 , 2019 compared to a benefit of $ 1.5 million in 2018 , due to a reduction in the fair value of outstanding liability classified awards as well as the timing of grants and the mix of liability classified awards , creating expense volatility in 2018 ; professional advisory fees of $ 3.5 million for the year ended december 31 , 2019 associated with our capital return program ; higher corporate overhead costs as we made corporate investments in preparation of future growth coupled with the additional costs to meet reporting requirements associated with becoming a publicly traded company ; and credit agreement amendment expenses of $ 2.9 million related to the company 's debt refinancing for the year ended december 31 , 2019 , compared to $ 0.5 million in 2018 . we expect share-based compensation expense to increase meaningfully in the year ended december 31 , 2020 compared to 2019 , with a significant portion recorded during the first quarter of 2020 . 38 acquisition , integration and restructuring expense we incurred $ 12.2 million of acquisition , integration and restructuring expense during the year ended december 31 , 2019 compared to $ 6.8 million in 2018 . the dover downs merger and going public expenses were $ 7.9 million for 2019 , compared to $ 6.6 million in 2018 . story_separator_special_tag in accordance with sab 118 , a company must reflect in its financial statements the income tax effects of those aspects of the tcja for which the accounting under asc 740 is complete . sab 118 provides that to the extent that a company 's accounting for certain income tax effects of the tcja is incomplete , but it is able to determine a reasonable estimate , it must record a provisional estimate in the financial statements . we recorded the impact of enactment of u.s. tax reform subject to sab 118 , which provided for a twelve-month remeasurement period to complete the accounting required under accounting standards codification ( “ asc ” ) 740 , income taxes . during the fourth quarter of 2018 , we completed our analysis to determine the deferred tax effect of the tcja and recorded immaterial adjustments as of december 22 , 2018 . 44 business combinations we account for acquired businesses using the acquisition method of accounting which requires that the assets acquired and liabilities assumed be recorded at the date of the acquisition at their respective estimated fair values . goodwill represents the excess of cost over the fair value of net assets acquired in a business combination . the judgments made in determining the estimated fair value assigned to each class of assets acquired , as well as the estimated useful life of each asset , can materially impact the net income of the periods subsequent to the acquisition through depreciation and amortization , and in certain instances through impairment charges , if the asset becomes impaired in the future . in determining the estimated fair value for intangible assets , we typically utilize the income approach , which discounts the projected future net cash flow using a discount rate deemed appropriate by management that reflects the risks associated with such projected future cash flow . determining the useful life of an intangible asset also requires judgment , as different types of intangible assets will have different useful lives and certain assets may even be considered to have indefinite useful lives . intangible assets determined to have an indefinite useful life are reassessed periodically based on the expected use of the asset by us , legal or contractual provisions that may affect the useful life or renewal or extension of the asset 's contractual life without substantial cost , and the effects of demand , competition and other economic factors . pension plan we sponsor a defined benefit pension plan that covers certain employees who meet eligibility requirements . on june 15 , 2011 , it was announced that the dover downs pension plan was frozen to participation and benefit accruals as of july 31 , 2011. the benefits provided by our defined benefit pension plan are based on years of service and employee 's remuneration through july 31 , 2011. while we believe the valuation methods used to determine the fair value of plan assets are appropriate and consistent with other market participants , the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date . the determination of our obligation and related expense for company-sponsored pension benefits is dependent , in part , on management 's selection of certain actuarial assumptions used in calculating these amounts . these assumptions include , among other things , the discount rate and the expected long-term rate of return on plan assets . see note 14 “ employee benefit plans ” in the notes to consolidated financial statements included in part ii , item 8 of this annual report on form 10-k for information related to the actuarial assumptions used in determining pension liabilities and expenses . we review and select the discount rate to be used in connection with our pension obligation annually . the discount rate reflects the current rate at which the associated liabilities could be effectively settled at the end of the year . we set our rate to reflect the yield of a portfolio of high quality , fixed-income debt instruments that would produce cash flows sufficient in timing and amount to settle projected future benefits . our assumption regarding expected long-term rate of return on plan assets is determined based on the portfolio 's actual and target composition , current market conditions , forward-looking return and risk assumptions by asset class , and historical long-term investment performance . in accordance with applicable accounting standards , actual results that differ from our assumptions are accumulated and amortized over future periods and , therefore , affect expense and obligations in future periods . for 2019 , each 25 basis point increase/decrease in the discount rate and expected return on plan assets would , collectively , increase/decrease pension expense by less than $ 0.1 million . although we believe our assumptions are appropriate , the actuarial assumptions may differ from actual results due to changing market and economic conditions , higher or lower withdrawal rates and longer or shorter life spans of participants . amortization of net actuarial loss or gain expense recognition we recognize the amortization of net actuarial loss or gain on the dover downs pension plan over the remaining life expectancy of all plan participants . this is based on the fact that the defined benefit pension plan is both closed to new entrants and all benefit accruals have been frozen . 45 full yield curve expense recognition we utilize the “ full yield curve ” approach for determining the interest and service cost components of net periodic benefit cost for defined benefit pension plans . under this method , the discount rate assumption used in the interest and service cost components of net periodic benefit cost is built through applying the specific spot rates along the yield curve used in the determination of the benefit obligation described above , to the relevant projected future cash flows of our

net cash used in investing activities for the year ended december 31 , 2019 was $ 38.9 million , a decrease of $ 78.7 million compared to $ 117.6 million used in investing activities for 2018 . the change was primarily driven by a reduction in capital expenditures compared to the prior year related to the tiverton casino hotel and the new hotel at twin river casino hotel of $ 92.7 million and $ 18.6 million , respectively . this decrease was partially offset by the cash outlay for the acquisition of dover downs , net of cash acquired of $ 9.6 million , and a year-over-year increase in maintenance and small project capital expenditures of $ 10.7 million . net cash used in investing activities for the year ended december 31 , 2018 was $ 117.6 million , an increase of $ 70.1 million compared to $ 47.5 million used in investing activities for 2017. the change was primarily driven by an increase in capital expenditures for the tiverton casino hotel and the new hotel at twin river casino hotel of $ 60.2 million and $ 17.5 million , respectively , partially offset by proceeds of $ 7.1 million from the sale of the land and building relating of the closing of the newport grand and an increase in the repayments of the loans to officers and directors related to taxes on stock options of $ 5.0 million . all loans to officers and directors were repaid during 2018 . 40 financing activities net cash provided by financing activities for the year ended december 31 , 2019 was $ 48.9 million compared to net cash used in financing activities of $ 3.4 million for 2018 . this change was primarily driven by proceeds received from the term loan facility and senior notes ( both defined below ) net of fees incurred , of $ 683.2 million , partially offset by an increase in debt repayments of $ 309.4 million on our previous term loan and the required quarterly payments on our new term loan facility .


 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.
     ```net cash used in investing activities for the year ended december 31 , 2019 was $ 38.9 million , a decrease of $ 78.7 million compared to $ 117.6 million used in investing activities for 2018 . the change was primarily driven by a reduction in capital expenditures compared to the prior year related to the tiverton casino hotel and the new hotel at twin river casino hotel of $ 92.7 million and $ 18.6 million , respectively . this decrease was partially offset by the cash outlay for the acquisition of dover downs , net of cash acquired of $ 9.6 million , and a year-over-year increase in maintenance and small project capital expenditures of $ 10.7 million . net cash used in investing activities for the year ended december 31 , 2018 was $ 117.6 million , an increase of $ 70.1 million compared to $ 47.5 million used in investing activities for 2017. the change was primarily driven by an increase in capital expenditures for the tiverton casino hotel and the new hotel at twin river casino hotel of $ 60.2 million and $ 17.5 million , respectively , partially offset by proceeds of $ 7.1 million from the sale of the land and building relating of the closing of the newport grand and an increase in the repayments of the loans to officers and directors related to taxes on stock options of $ 5.0 million . all loans to officers and directors were repaid during 2018 . 40 financing activities net cash provided by financing activities for the year ended december 31 , 2019 was $ 48.9 million compared to net cash used in financing activities of $ 3.4 million for 2018 . this change was primarily driven by proceeds received from the term loan facility and senior notes ( both defined below ) net of fees incurred , of $ 683.2 million , partially offset by an increase in debt repayments of $ 309.4 million on our previous term loan and the required quarterly payments on our new term loan facility .
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 Suspicious Activity Report : `` other `` also includes interest expense for the company and certain corporate operating expenses that are not allocated to the other segments , which include , among other expenses , share-based compensation , merger and acquisition costs , and certain non-recurring charges . we anticipate that the black hawk casinos will operate as a separate operating segment and we are still evaluating the reporting segment structure inclusive of the black hawk casinos . results of operations the following table presents , for the periods indicated , certain revenue and income items : replace_table_token_4_th the following table presents , for the periods indicated , certain income and expense items expressed as a percentage of total revenue : replace_table_token_5_th note : amounts in table may not subtotal due to rounding . 36 segment information the following table sets forth certain financial information associated with results of operations for the years ended december 31 , 2019 , 2018 and 2017 . non-gaming revenue includes hotel , food and beverage and other revenue . non-gaming expenses include hotel , food and beverage and retail , entertainment and other expenses . replace_table_token_6_th 37 year ended december 31 , 2019 compared to year ended december 31 , 2018 total revenue total revenue for the year ended december 31 , 2019 increased 19.7 % to $ 523.6 million , from $ 437.5 million in 2018 . this increase was primarily attributable to the addition of dover downs , which added $ 80.8 million of revenue in 2019 . revenue was also favorably impacted by incremental revenue at the tiverton casino , which opened on september 1 , 2018 replacing newport grand which closed on august 28 , 2018. new competition in the new england market , and the associated increases in marketing and promotional activity , significantly impacted revenue in the second half of 2019 at twin river casino hotel . we expect this unusually high level of competitive market activity to moderate over time and are responding with new initiatives of our own , the combination of which we believe will result in some recaptured market share over time . in 2019 , tiverton casino hotel continued to demonstrate marked resilience in the face of the new regional competition mentioned above and hard rock biloxi gaming revenue performance remained strong . gaming revenue for the year ended december 31 , 2019 increased $ 40.2 million , or 12.3 % , food and beverage revenue increased $ 21.5 million , or 44.5 % , and hotel revenue increased $ 17.6 million , or 82.7 % , each compared to the prior year . operating costs and expenses for 2019 , we recorded total operating costs and expenses of $ 409.0 million , up 29.1 % compared to the $ 316.9 million we recorded in 2018. gaming and racing expenses for the year ended december 31 , 2019 increased $ 22.7 million , or 28.1 % , to $ 103.6 million from $ 80.8 million in 2018 . gaming and racing expenses from dover downs and incremental gaming and racing expenses from tiverton casino hotel , partially offset by the closing of newport grand , accounted for $ 23.1million of the increase year-over-year . non-gaming expenses for the year ended december 31 , 2019 increased $ 27.2 million , or 50.0 % , to $ 81.6 million from $ 54.4 million in 2018 . this increase was primarily attributable to the inclusion of dover downs , coupled with increases of $ 0.8 million and $ 1.7 million in our rhode island segment due to the opening of the tiverton casino hotel and the new hotel at twin river casino hotel , respectively , partially offset by the closing of newport grand . we expect our total operating costs and expenses to increase in 2020 as compared to 2019 as a result of the inclusion of four quarters of dover downs operations , our black hawk casinos operations and the operations that we expect to acquire in mississippi and missouri . advertising , general and administrative advertising , general and administrative expenses for the year ended december 31 , 2019 increased $ 37.1 million , or 25.9 % , to $ 180.4 million from $ 143.3 million , in 2018 . the increase in advertising , general and administrative expenses year-over-year is primarily due to the following : the addition of dover downs , which accounted for $ 25.6 million for the year ended december 31 , 2019 ; an increase in share-based compensation expense of $ 3.8 million in the year ended december 31 , 2019 compared to a benefit of $ 1.5 million in 2018 , due to a reduction in the fair value of outstanding liability classified awards as well as the timing of grants and the mix of liability classified awards , creating expense volatility in 2018 ; professional advisory fees of $ 3.5 million for the year ended december 31 , 2019 associated with our capital return program ; higher corporate overhead costs as we made corporate investments in preparation of future growth coupled with the additional costs to meet reporting requirements associated with becoming a publicly traded company ; and credit agreement amendment expenses of $ 2.9 million related to the company 's debt refinancing for the year ended december 31 , 2019 , compared to $ 0.5 million in 2018 . we expect share-based compensation expense to increase meaningfully in the year ended december 31 , 2020 compared to 2019 , with a significant portion recorded during the first quarter of 2020 . 38 acquisition , integration and restructuring expense we incurred $ 12.2 million of acquisition , integration and restructuring expense during the year ended december 31 , 2019 compared to $ 6.8 million in 2018 . the dover downs merger and going public expenses were $ 7.9 million for 2019 , compared to $ 6.6 million in 2018 . story_separator_special_tag in accordance with sab 118 , a company must reflect in its financial statements the income tax effects of those aspects of the tcja for which the accounting under asc 740 is complete . sab 118 provides that to the extent that a company 's accounting for certain income tax effects of the tcja is incomplete , but it is able to determine a reasonable estimate , it must record a provisional estimate in the financial statements . we recorded the impact of enactment of u.s. tax reform subject to sab 118 , which provided for a twelve-month remeasurement period to complete the accounting required under accounting standards codification ( “ asc ” ) 740 , income taxes . during the fourth quarter of 2018 , we completed our analysis to determine the deferred tax effect of the tcja and recorded immaterial adjustments as of december 22 , 2018 . 44 business combinations we account for acquired businesses using the acquisition method of accounting which requires that the assets acquired and liabilities assumed be recorded at the date of the acquisition at their respective estimated fair values . goodwill represents the excess of cost over the fair value of net assets acquired in a business combination . the judgments made in determining the estimated fair value assigned to each class of assets acquired , as well as the estimated useful life of each asset , can materially impact the net income of the periods subsequent to the acquisition through depreciation and amortization , and in certain instances through impairment charges , if the asset becomes impaired in the future . in determining the estimated fair value for intangible assets , we typically utilize the income approach , which discounts the projected future net cash flow using a discount rate deemed appropriate by management that reflects the risks associated with such projected future cash flow . determining the useful life of an intangible asset also requires judgment , as different types of intangible assets will have different useful lives and certain assets may even be considered to have indefinite useful lives . intangible assets determined to have an indefinite useful life are reassessed periodically based on the expected use of the asset by us , legal or contractual provisions that may affect the useful life or renewal or extension of the asset 's contractual life without substantial cost , and the effects of demand , competition and other economic factors . pension plan we sponsor a defined benefit pension plan that covers certain employees who meet eligibility requirements . on june 15 , 2011 , it was announced that the dover downs pension plan was frozen to participation and benefit accruals as of july 31 , 2011. the benefits provided by our defined benefit pension plan are based on years of service and employee 's remuneration through july 31 , 2011. while we believe the valuation methods used to determine the fair value of plan assets are appropriate and consistent with other market participants , the use of different methodologies or assumptions to determine the fair value of certain financial instruments could result in a different estimate of fair value at the reporting date . the determination of our obligation and related expense for company-sponsored pension benefits is dependent , in part , on management 's selection of certain actuarial assumptions used in calculating these amounts . these assumptions include , among other things , the discount rate and the expected long-term rate of return on plan assets . see note 14 “ employee benefit plans ” in the notes to consolidated financial statements included in part ii , item 8 of this annual report on form 10-k for information related to the actuarial assumptions used in determining pension liabilities and expenses . we review and select the discount rate to be used in connection with our pension obligation annually . the discount rate reflects the current rate at which the associated liabilities could be effectively settled at the end of the year . we set our rate to reflect the yield of a portfolio of high quality , fixed-income debt instruments that would produce cash flows sufficient in timing and amount to settle projected future benefits . our assumption regarding expected long-term rate of return on plan assets is determined based on the portfolio 's actual and target composition , current market conditions , forward-looking return and risk assumptions by asset class , and historical long-term investment performance . in accordance with applicable accounting standards , actual results that differ from our assumptions are accumulated and amortized over future periods and , therefore , affect expense and obligations in future periods . for 2019 , each 25 basis point increase/decrease in the discount rate and expected return on plan assets would , collectively , increase/decrease pension expense by less than $ 0.1 million . although we believe our assumptions are appropriate , the actuarial assumptions may differ from actual results due to changing market and economic conditions , higher or lower withdrawal rates and longer or shorter life spans of participants . amortization of net actuarial loss or gain expense recognition we recognize the amortization of net actuarial loss or gain on the dover downs pension plan over the remaining life expectancy of all plan participants . this is based on the fact that the defined benefit pension plan is both closed to new entrants and all benefit accruals have been frozen . 45 full yield curve expense recognition we utilize the “ full yield curve ” approach for determining the interest and service cost components of net periodic benefit cost for defined benefit pension plans . under this method , the discount rate assumption used in the interest and service cost components of net periodic benefit cost is built through applying the specific spot rates along the yield curve used in the determination of the benefit obligation described above , to the relevant projected future cash flows of our

