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  "notes": "Explains the accounting logic behind ANR (Adjusted Net Revenue) vs GAAP revenue.",
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      "text": "GAAP treats the restaurant and Delivery Person contracts separately and splits the Eater payment into two different revenue transactions. Uber balances the economics between both restaurant and eater fees. However, because Eater fees are less than the Delivery Person's costs in this example, the negative revenue from the Delivery Person contract is booked as cost of sales. We use ANR to measure Uber's take net of all restaurant and courier remittances.",
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      "text": "Excess Driver Incentives is a negative revenue re-class and does not represent the incentive levels in a market",
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      "text": "Clarifying EDI misconceptions → Illustrative Example",
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