2019
2018
Deferred tax assets:
Employee benefits
$5,092
$5,078
Inventory
1,649
1,129
Accounts receivable
204
213
Tax credits
1,300
1,213
Other assets
148
139
Capital Loss carry-forward
2,455
1,385
Net operating loss carry-forwards
5,556
6,451
Total deferred tax asset
16,404
15,608
Deferred tax liabilities:
Property, plant and equipment
(1,344)
(1,639)
Other liabilities
(343)
(821)
Deferred state income tax
(767)
(727)
Net deferred tax asset
13,950
12,421
Valuation allowance
(13,950)
(12,688)
Net deferred tax liability
$-
$ (267)
the components of deferred taxes are as follows -in thousands : .
in assessing the realizability of deferred tax assets the company considers whether it is more-likely-than-not that some portion or all of the deferred tax assets will be realized .
a valuation allowance if needed reduces the deferred tax assets to the amounts expected to be realized .
the ultimate realization of deferred tax assets is dependent upon the generation of future taxable income in those periods in which temporary differences become deductible and / or net operating loss carry-forwards can be utilized .
we assess all positive and negative evidence when determining the amount of the net deferred tax assets that are more likely than not to be realized .
this evidence includes but is not limited to prior earnings history scheduled reversal of taxable temporary differences tax planning strategies and projected future taxable income .
significant weight is given to positive and negative evidence that is objectively verifiable .
as required by the authoritative accounting guidance on accounting for income taxes the company evaluates the realizability of its deferred tax assets at each reporting date .
accounting for income taxes requires that a valuation allowance be established when it is more-likely-than-not that all or a portion of the deferred tax assets will not be realized .
in circumstances where there is sufficient negative evidence indicating that the deferred tax assets are not more-likely-than-not realizable the company establishes a valuation allowance .
as of april 30 2019 and 2018 the company had a full valuation allowance against its u .
s .
net deferred tax assets .
if these estimates and assumptions change in the future the company may be required to reduce its existing valuation allowance resulting in less income tax expense .
for the years ended april 30 2019 and 2018 the valuation allowance increased by approximately $ 1 .
3 million and $ 9 .
4 million respectively .
as of april 30 2019 the company has u .
s .
federal net operating losses of $ 23 million of which $ 4 million begins to expire in fiscal 2023 through 2031 and which are subject to annual limitation under internal revenue code section 382 .
the remaining u .
s .
federal net operating losses of $ 18 .
9 million have an indefinite carry-forward period .
the u .
s .
federal capital loss carry-forward of $ 9 .
9 million expires in 2023 .
the company also has state net operating loss carry-forwards r & d tax credits and state tax credits that expire in various years and amounts .

Question: What are the employee benefits for 2019 and 2018 respectively?

Question: What is the inventory for 2019 and 2018 respectively?

Question: What is the accounts receivable for 2019 and 2018 respectively?

Question: What is the average value of employee benefits for 2018 and 2019?

Question: Which year has the highest amount of total deferred tax asset?

Question: What is the difference in the value of inventory between 2018 and 2019?