As of December 31
As of December 31
2019
2018
Deferred tax assets
Lease liability
$4,295
$278
AMT credit
9
11
Accrued expenses
2,837
2,057
Deferred revenue
—
549
Net operating loss carryforward
50,950
34,662
Other assets
6,967
2,343
Property and equipment
—
123
Intangible assets
2,416
836
Valuation allowance
(24,637)
(25,079)
Total net deferred tax assets
42,837
15,780
Deferred tax liabilities
Deferred commissions
(4,308)
(3,215)
Deferred revenue
(336)
—
Intangible assets
(7,948)
(7,295)
Property and equipment
(296)
—
Debt discount
(26,589)
(4,986)
Right-of-use asset
(3,909)
—
Deferred state taxes
(1,101)
(1,233)
Other
(352)
—
Total deferred tax liabilities
(44,839)
(16,729)
Total non-current deferred income tax liabilities
$(2,002)
$(949)
the net deferred tax assets -liabilities are comprised of the following -in thousands : .
a valuation allowance is recorded to reduce deferred tax assets to the amount that is more likely than not to be realized based on an assessment of positive and negative evidence including estimates of future taxable income necessary to realize future deductible amounts .
a significant piece of objective negative evidence evaluated was the cumulative loss incurred over the three-year period ended december 31 2019 .
such objective evidence limits the ability to consider other subjective evidence such as its projections for future growth .
on the basis of this evaluation at december 31 2019 and 2018 a valuation allowance of $ 24 .
6 million and $ 25 .
1 million respectively has been recorded .
as of december 31 2019 the company has accumulated federal and state net operating loss - “ nol ” carryforwards of $ 165 .
0 million and $ 134 .
3 million respectively .
of the $ 165 .
0 million of federal nol carryforwards $ 57 .
9 million was generated before january 1 2018 and is subject to the 20-year carryforward period - “ pre-tax act losses ” .
the remaining $ 107 .
1 million - “ post-tax act losses ” can be carried forward indefinitely but is subject to the 80 % taxable income limitation .
the pre-tax act u .
s .
federal and state net operating loss carryforwards will expire in varying amounts through 2037 .
the company completed a section 382 study for the period through march 31 2019 and determined that a section 382 ownership change occurred on december 31 2017 subjecting all pre-tax act losses to a utilization limitation ; however such limitation is not expected to result in nols expiring unused .
any future annual limitation may result in the expiration of nols before utilization .
as of december 31 2019 and 2018 the company had combined foreign net operating loss carry-forwards available to reduce future taxable income of approximately $ 25 .
6 million and $ 25 .
5 million respectively .
as of december 31 2019 and 2018 valuation allowances of $ 24 .
6 million and $ 25 .
1 million respectively had been recorded against the related deferred tax assets for those loss carry-forwards that are not more likely than not to be fully utilized in reducing future taxable income .

Question: What was the valuation allowance in 2019 and 2018?

Question: What was the federal NOL carryforwards?

Question: What was the lease liability in 2019 and 2018?

Question: What was the change in the lease liability from 2018 to 2019?

Question: In which year was AMT credit less than 10 thousands?

Question: What is the average Accrued expenses from 2018 to 2019?