[ToFundorNot]

Cost of revenue is mostly insurance costs [1].

If you look at their financials, they show gross bookings, which include both the full billed values for food and delivery, and transportation of people. Revenues only show their share of that total.

In regards to incentives, it looks like a complicated question, I found an interesting outline[2]

[1] https://seekingalpha.com/article/4293755-insurance-primary-b... [2] https://news.bloombergtax.com/financial-accounting/rideshari...