while we continue to assess the impact from the covid-19 outbreak , we are unable to accurately predict the full impact of covid-19 on our business , results of operations , financial position and cash flows due to numerous uncertainties , including the severity of the disease , the duration of the outbreak , any future waves or resurgences of the virus , variants of the virus , the timing of widespread adoption of vaccines against the virus , additional actions that may be taken by governmental authorities , the further impact on the business of drivers , merchants , consumers , and business partners , and other factors identified in part i , item 1a . “ risk factors ” of this annual report on form 10-k. driver classification developments the classification of drivers is currently being challenged in courts , by legislators and by government agencies in the united states and abroad . we are involved in numerous legal proceedings globally , including putative class and collective class action lawsuits , demands for arbitration , charges and claims before administrative agencies , and investigations or audits by labor , social 52 security , and tax authorities that claim that drivers should be treated as our employees ( or as workers or quasi-employees where those statuses exist ) , rather than as independent contractors . of particular note are proceedings in california , where on may 5 , 2020 , the california attorney general , in conjunction with the city attorneys for san francisco , los angeles and san diego , filed a complaint in san francisco superior court ( the “ court ” ) against uber and lyft , alleging that drivers are misclassified , and sought an injunction and monetary damages related to the alleged competitive advantage caused by the alleged misclassification of drivers . on august 10 , 2020 , the court issued a preliminary injunction order prohibiting us from classifying drivers as independent contractors and from violating various wage and hour laws . following a stay of the injunction and our unsuccessful appeal of the injunction to a court of appeal , we were ordered to comply with the preliminary injunction . in november 2020 , california voters approved proposition 22 , a state ballot initiative that provides a framework for drivers that use platforms like ours for independent work . proposition 22 went into effect in december 2020 and we expect that drivers will be able to maintain their status as independent contractors under california law and that we and our competitors will be required to comply with the provisions of proposition 22. although we do not expect that the california attorney general 's preliminary injunction will go into effect , litigation asserting that assembly bill 5 requires drivers in california to be classified as employees , including the california attorney general 's suit , remains pending , and we may face liability relating to periods before the effective date of proposition 22. to comply with proposition 22 , we have incurred and expect to incur additional expenses , including expenses associated with a guaranteed minimum earnings floor for drivers , insurance for injury protection and subsidies for health care . we do not expect these changes will have a material impact on our business , results of operations , financial position , or cash flows . also of note , on october 28 , 2015 , a claim by 25 drivers , including mr. y. aslam and mr. j. farrar , was brought in the uk employment tribunal against us asserting that they should be classified as “ workers ” ( a separate category between independent contractors and employees ) in the uk rather than independent contractors . the tribunal ruled on october 28 , 2016 that the drivers were workers whenever our app was switched on and they were ready and able to take trips , based on an assessment of the app in july 2016. the court of appeal rejected our appeal in a majority decision on december 19 , 2018. we appealed to the supreme court and a hearing at the supreme court took place in july 2020. on february 19 , 2021 , the supreme court of the uk upheld the tribunal ruling . damages may include back pay including holiday pay and minimum wage . additional claimants have also filed and each claimant will be required to bring their own separate action to an employment tribunal to determine whether they met the “ worker ” classification and if so , how much each claimant will be awarded . in addition , we expect to be subject to related pension contributions , which will require separate engagement with the uk pension regulator , but the ultimate resolution of this matter , including the amount of any exposure is uncertain . if , as a result of legislation or judicial decisions , we are required to classify drivers as employees , workers or quasi-employees where those statuses exist , we would incur significant additional expenses for compensating drivers , including expenses associated with the application of wage and hour laws ( including minimum wage , overtime , and meal and rest period requirements ) , employee benefits , social security contributions , taxes ( direct and indirect ) , and potential penalties . additionally , we may not have adequate driver supply as drivers may opt out of our platform given the loss of flexibility under an employment model , and we may not be able to hire a majority of the drivers currently using our platform . any of these events could negatively impact our business , result of operations , financial position , and cash flows . story_separator_special_tag as our business recovers from the impacts of covid-19 and trip volume increases , we would expect operations and support expenses to increase on an absolute dollar basis for the foreseeable future , but decrease as a percentage of revenue as we become more efficient in supporting platform users . sales and marketing sales and marketing expenses primarily consist of compensation costs , including stock-based compensation to sales and marketing employees , advertising costs , product marketing costs and discounts , loyalty programs , promotions , refunds , and credits provided to end-users who are not customers , and the allocation of certain corporate costs . we expense advertising and other promotional expenditures as incurred . as our business recovers from the impacts of covid-19 , we would anticipate sales and marketing expenses to increase on an absolute dollar basis for the foreseeable future but vary from period to period as a percentage of revenue due to timing of marketing campaigns . research and development research and development expenses primarily consist of compensation costs , including stock-based compensation , for employees in engineering , design and product development . expenses includes atg and other technology programs development expenses , as well as expenses associated with ongoing improvements to , and maintenance of , existing products and services , and allocation of certain corporate costs . we expense substantially all research and development expenses as incurred . we expect research and development expenses to increase and vary from period to period as a percentage of revenue as we continue to invest in research and development activities relating to ongoing improvements to and maintenance of our platform offerings and other research and development programs , offset by a decrease in investments in our atg and other technology programs subsequent to the divestiture of atg . 57 general and administrative general and administrative expenses primarily consist of compensation costs , including stock-based compensation , for executive management and administrative employees , including finance and accounting , human resources , policy and communications , legal , and certain impairment charges , as well as allocation of certain corporate costs , occupancy , and general corporate insurance costs . general and administrative expenses also include certain legal settlements . as our business recovers from the impacts of covid-19 and trip volume increases , we expect that general and administrative expenses will increase on an absolute dollar basis for the foreseeable future , but decrease as a percentage of revenue as we find efficiencies in our internal support functions . depreciation and amortization depreciation and amortization expenses primarily consist of depreciation on buildings , site improvements , computer and network equipment , software , leasehold improvements , leased vehicles , furniture and fixtures , and amortization of intangible assets . depreciation includes expenses associated with buildings , site improvements , computer and network equipment , leased vehicles , and furniture , fixtures , as well as leasehold improvements . amortization includes expenses associated with our capitalized internal-use software and acquired intangible assets . as our business recovers from the impacts of covid-19 , we would anticipate depreciation and amortization expenses to increase as we continue to build out our network infrastructure and building locations . interest expense interest expense primarily consists of interest expense associated with our outstanding debt , including accretion of debt discount and debt issuance costs . for additional detail related to our debt obligations , see “ note 8 - long-term debt and revolving credit arrangements ” to our consolidated financial statements included in part ii , item 8 , “ financial statements and supplementary data , ” of this annual report on form 10-k. other income ( expense ) , net other income ( expense ) , net primarily includes the following items : interest income , which primarily consists of interest earned on our cash and cash equivalents and restricted cash and cash equivalents . foreign currency exchange gains ( losses ) , net , which primarily consist of remeasurement of transactions and monetary assets and liabilities denominated in currencies other than the functional currency at the end of the period . gain ( loss ) on business divestitures , net . unrealized gain ( loss ) on debt and equity securities , net , which primarily consists of gains ( losses ) from fair value adjustments relating to our non-marketable securities . change in fair value of embedded derivatives , which primarily consists of gains and losses on embedded derivatives related to our 2021 and 2022 convertible notes until their extinguishment in connection with our ipo . gain on extinguishment of convertible notes and settlement of derivatives . other , net , which primarily consists of changes in the fair value of warrants and income from forfeitures of warrants . provision for ( benefit from ) income taxes we are subject to income taxes in the united states and foreign jurisdictions in which we do business . these foreign jurisdictions have different statutory tax rates than those in the united states . additionally , certain of our foreign earnings may also be taxable in the united states . accordingly , our effective tax rate will vary depending on the relative proportion of foreign to domestic income , use of foreign tax credits , changes in the valuation of our deferred tax assets , and liabilities and changes in tax laws . equity method investments equity method investments primarily includes the results of our share of income or loss from our yandex.taxi joint venture . 58 results of operations the following table summarizes our consolidated statements of operations for each of the periods presented ( in millions ) : replace_table_token_4_th ( 1 ) our revenue and cost of revenue , exclusive of depreciation and amortization for 2018 and 2019 have been retrospectively adjusted to reflect the implementation of our new accounting policy adopted in the fourth quarter of 2020. there was no net impact to loss from operations or net

liquidity and capital resources replace_table_token_26_th operating activities net cash used in operating activities was $ 2.7 billion for the year ended december 31 , 2020 , primarily consisting of $ 6.8 billion of net loss , adjusted for certain non-cash items , which primarily included $ 1.7 billion in impairment of non-marketable equity securities , $ 827 million of stock-based compensation expense , depreciation and amortization expense of $ 575 million , $ 404 million in impairment of goodwill , long-lived assets and other assets , as well as a $ 393 million decrease in cash consumed by working capital . the decrease in cash consumed by working capital and other operating activities was primarily driven by a decrease in our operating lease right-of-use assets , prepaid expenses and other assets and increase in accrued expenses and other liabilities , partially offset by lower accounts payable and operating lease liabilities . net cash used in operating activities was $ 4.3 billion for the year ended december 31 , 2019 , primarily consisting of $ 8.5 billion of net loss , adjusted for certain non-cash items , which primarily included $ 4.6 billion of stock-based compensation expense , $ 444 million of gain on extinguishment of convertible notes , $ 58 million of revaluation gain of our derivative liabilities , depreciation and amortization expense of $ 472 million , $ 82 million in accretion of discount on our long-term debt , as well as $ 1.2 billion withdrawal of collateral from restricted cash from james river and a $ 699 million decrease in cash consumed by working capital . the decrease in cash consumed by working capital was primarily driven by an increase in our insurance reserve , accrued expenses and other liabilities , partially offset by higher accounts receivable and prepaid expenses . 74 net cash used in operating activities was $ 1.5 billion for the year ended december 31 , 2018 , primarily consisting of $ 1.0 billion of net income , adjusted for certain non-cash items , which primarily included a $ 3.2 billion gain on business divestitures related to our 2018 divested operations , unrealized gain on investment of $ 2.0


 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.
     ```liquidity and capital resources replace_table_token_26_th operating activities net cash used in operating activities was $ 2.7 billion for the year ended december 31 , 2020 , primarily consisting of $ 6.8 billion of net loss , adjusted for certain non-cash items , which primarily included $ 1.7 billion in impairment of non-marketable equity securities , $ 827 million of stock-based compensation expense , depreciation and amortization expense of $ 575 million , $ 404 million in impairment of goodwill , long-lived assets and other assets , as well as a $ 393 million decrease in cash consumed by working capital . the decrease in cash consumed by working capital and other operating activities was primarily driven by a decrease in our operating lease right-of-use assets , prepaid expenses and other assets and increase in accrued expenses and other liabilities , partially offset by lower accounts payable and operating lease liabilities . net cash used in operating activities was $ 4.3 billion for the year ended december 31 , 2019 , primarily consisting of $ 8.5 billion of net loss , adjusted for certain non-cash items , which primarily included $ 4.6 billion of stock-based compensation expense , $ 444 million of gain on extinguishment of convertible notes , $ 58 million of revaluation gain of our derivative liabilities , depreciation and amortization expense of $ 472 million , $ 82 million in accretion of discount on our long-term debt , as well as $ 1.2 billion withdrawal of collateral from restricted cash from james river and a $ 699 million decrease in cash consumed by working capital . the decrease in cash consumed by working capital was primarily driven by an increase in our insurance reserve , accrued expenses and other liabilities , partially offset by higher accounts receivable and prepaid expenses . 74 net cash used in operating activities was $ 1.5 billion for the year ended december 31 , 2018 , primarily consisting of $ 1.0 billion of net income , adjusted for certain non-cash items , which primarily included a $ 3.2 billion gain on business divestitures related to our 2018 divested operations , unrealized gain on investment of $ 2.0
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 Suspicious Activity Report : while we continue to assess the impact from the covid-19 outbreak , we are unable to accurately predict the full impact of covid-19 on our business , results of operations , financial position and cash flows due to numerous uncertainties , including the severity of the disease , the duration of the outbreak , any future waves or resurgences of the virus , variants of the virus , the timing of widespread adoption of vaccines against the virus , additional actions that may be taken by governmental authorities , the further impact on the business of drivers , merchants , consumers , and business partners , and other factors identified in part i , item 1a . “ risk factors ” of this annual report on form 10-k. driver classification developments the classification of drivers is currently being challenged in courts , by legislators and by government agencies in the united states and abroad . we are involved in numerous legal proceedings globally , including putative class and collective class action lawsuits , demands for arbitration , charges and claims before administrative agencies , and investigations or audits by labor , social 52 security , and tax authorities that claim that drivers should be treated as our employees ( or as workers or quasi-employees where those statuses exist ) , rather than as independent contractors . of particular note are proceedings in california , where on may 5 , 2020 , the california attorney general , in conjunction with the city attorneys for san francisco , los angeles and san diego , filed a complaint in san francisco superior court ( the “ court ” ) against uber and lyft , alleging that drivers are misclassified , and sought an injunction and monetary damages related to the alleged competitive advantage caused by the alleged misclassification of drivers . on august 10 , 2020 , the court issued a preliminary injunction order prohibiting us from classifying drivers as independent contractors and from violating various wage and hour laws . following a stay of the injunction and our unsuccessful appeal of the injunction to a court of appeal , we were ordered to comply with the preliminary injunction . in november 2020 , california voters approved proposition 22 , a state ballot initiative that provides a framework for drivers that use platforms like ours for independent work . proposition 22 went into effect in december 2020 and we expect that drivers will be able to maintain their status as independent contractors under california law and that we and our competitors will be required to comply with the provisions of proposition 22. although we do not expect that the california attorney general 's preliminary injunction will go into effect , litigation asserting that assembly bill 5 requires drivers in california to be classified as employees , including the california attorney general 's suit , remains pending , and we may face liability relating to periods before the effective date of proposition 22. to comply with proposition 22 , we have incurred and expect to incur additional expenses , including expenses associated with a guaranteed minimum earnings floor for drivers , insurance for injury protection and subsidies for health care . we do not expect these changes will have a material impact on our business , results of operations , financial position , or cash flows . also of note , on october 28 , 2015 , a claim by 25 drivers , including mr. y. aslam and mr. j. farrar , was brought in the uk employment tribunal against us asserting that they should be classified as “ workers ” ( a separate category between independent contractors and employees ) in the uk rather than independent contractors . the tribunal ruled on october 28 , 2016 that the drivers were workers whenever our app was switched on and they were ready and able to take trips , based on an assessment of the app in july 2016. the court of appeal rejected our appeal in a majority decision on december 19 , 2018. we appealed to the supreme court and a hearing at the supreme court took place in july 2020. on february 19 , 2021 , the supreme court of the uk upheld the tribunal ruling . damages may include back pay including holiday pay and minimum wage . additional claimants have also filed and each claimant will be required to bring their own separate action to an employment tribunal to determine whether they met the “ worker ” classification and if so , how much each claimant will be awarded . in addition , we expect to be subject to related pension contributions , which will require separate engagement with the uk pension regulator , but the ultimate resolution of this matter , including the amount of any exposure is uncertain . if , as a result of legislation or judicial decisions , we are required to classify drivers as employees , workers or quasi-employees where those statuses exist , we would incur significant additional expenses for compensating drivers , including expenses associated with the application of wage and hour laws ( including minimum wage , overtime , and meal and rest period requirements ) , employee benefits , social security contributions , taxes ( direct and indirect ) , and potential penalties . additionally , we may not have adequate driver supply as drivers may opt out of our platform given the loss of flexibility under an employment model , and we may not be able to hire a majority of the drivers currently using our platform . any of these events could negatively impact our business , result of operations , financial position , and cash flows . story_separator_special_tag as our business recovers from the impacts of covid-19 and trip volume increases , we would expect operations and support expenses to increase on an absolute dollar basis for the foreseeable future , but decrease as a percentage of revenue as we become more efficient in supporting platform users . sales and marketing sales and marketing expenses primarily consist of compensation costs , including stock-based compensation to sales and marketing employees , advertising costs , product marketing costs and discounts , loyalty programs , promotions , refunds , and credits provided to end-users who are not customers , and the allocation of certain corporate costs . we expense advertising and other promotional expenditures as incurred . as our business recovers from the impacts of covid-19 , we would anticipate sales and marketing expenses to increase on an absolute dollar basis for the foreseeable future but vary from period to period as a percentage of revenue due to timing of marketing campaigns . research and development research and development expenses primarily consist of compensation costs , including stock-based compensation , for employees in engineering , design and product development . expenses includes atg and other technology programs development expenses , as well as expenses associated with ongoing improvements to , and maintenance of , existing products and services , and allocation of certain corporate costs . we expense substantially all research and development expenses as incurred . we expect research and development expenses to increase and vary from period to period as a percentage of revenue as we continue to invest in research and development activities relating to ongoing improvements to and maintenance of our platform offerings and other research and development programs , offset by a decrease in investments in our atg and other technology programs subsequent to the divestiture of atg . 57 general and administrative general and administrative expenses primarily consist of compensation costs , including stock-based compensation , for executive management and administrative employees , including finance and accounting , human resources , policy and communications , legal , and certain impairment charges , as well as allocation of certain corporate costs , occupancy , and general corporate insurance costs . general and administrative expenses also include certain legal settlements . as our business recovers from the impacts of covid-19 and trip volume increases , we expect that general and administrative expenses will increase on an absolute dollar basis for the foreseeable future , but decrease as a percentage of revenue as we find efficiencies in our internal support functions . depreciation and amortization depreciation and amortization expenses primarily consist of depreciation on buildings , site improvements , computer and network equipment , software , leasehold improvements , leased vehicles , furniture and fixtures , and amortization of intangible assets . depreciation includes expenses associated with buildings , site improvements , computer and network equipment , leased vehicles , and furniture , fixtures , as well as leasehold improvements . amortization includes expenses associated with our capitalized internal-use software and acquired intangible assets . as our business recovers from the impacts of covid-19 , we would anticipate depreciation and amortization expenses to increase as we continue to build out our network infrastructure and building locations . interest expense interest expense primarily consists of interest expense associated with our outstanding debt , including accretion of debt discount and debt issuance costs . for additional detail related to our debt obligations , see “ note 8 - long-term debt and revolving credit arrangements ” to our consolidated financial statements included in part ii , item 8 , “ financial statements and supplementary data , ” of this annual report on form 10-k. other income ( expense ) , net other income ( expense ) , net primarily includes the following items : interest income , which primarily consists of interest earned on our cash and cash equivalents and restricted cash and cash equivalents . foreign currency exchange gains ( losses ) , net , which primarily consist of remeasurement of transactions and monetary assets and liabilities denominated in currencies other than the functional currency at the end of the period . gain ( loss ) on business divestitures , net . unrealized gain ( loss ) on debt and equity securities , net , which primarily consists of gains ( losses ) from fair value adjustments relating to our non-marketable securities . change in fair value of embedded derivatives , which primarily consists of gains and losses on embedded derivatives related to our 2021 and 2022 convertible notes until their extinguishment in connection with our ipo . gain on extinguishment of convertible notes and settlement of derivatives . other , net , which primarily consists of changes in the fair value of warrants and income from forfeitures of warrants . provision for ( benefit from ) income taxes we are subject to income taxes in the united states and foreign jurisdictions in which we do business . these foreign jurisdictions have different statutory tax rates than those in the united states . additionally , certain of our foreign earnings may also be taxable in the united states . accordingly , our effective tax rate will vary depending on the relative proportion of foreign to domestic income , use of foreign tax credits , changes in the valuation of our deferred tax assets , and liabilities and changes in tax laws . equity method investments equity method investments primarily includes the results of our share of income or loss from our yandex.taxi joint venture . 58 results of operations the following table summarizes our consolidated statements of operations for each of the periods presented ( in millions ) : replace_table_token_4_th ( 1 ) our revenue and cost of revenue , exclusive of depreciation and amortization for 2018 and 2019 have been retrospectively adjusted to reflect the implementation of our new accounting policy adopted in the fourth quarter of 2020. there was no net impact to loss from operations or net

