(In thousands)
2019
2018
Deferred tax assets:
Accrued liabilities
$3,944
$2,720
Allowance for doubtful accounts
120
143
Inventory valuation reserve
41
20
Federal losses and credit carryforwards
45,227
42,713
Foreign net operating losses
730
623
State losses and credit carryforwards
9,886
9,592
Deferred revenue
488
652
Goodwill and other intangible assets
—
286
Other
65
96
60,501
56,845
Less: valuation allowance
(57,852)
(54,260)
Total
2,649
2,585
Deferred tax liabilities:
Property and equipment & software amortization
(361)
(412)
Goodwill and other intangible assets
(2,706)
(2,277)
Total
(3,067)
(2,689)
Total deferred tax liabilities
$(418)
$(104)
deferred tax assets and liabilities as of march 31 are as follows : .
at march 31 2019 we had $ 199 .
1 million of a federal net operating loss carryforwards that expire if unused in fiscal years 2031 to 2038 and $ 11 .
5 million of federal net operating loss carryforwards that can be carried forward indefinitely .
our hong kong malaysia and singapore subsidiaries have $ 0 .
4 million $ 0 .
1 million and $ 0 .
2 million of net operating loss carryforwards respectively .
the losses for hong kong malaysia and singapore can be carried forward indefinitely .
at march 31 2019 our india subsidiary had $ 0 .
4 million of minimum alternative tax credits reported as other noncurrent assets on our consolidated balance sheet .
our india subsidiary operates in a “ special economic zone - “ sez ” ” .
one of the benefits associated with the sez is that the india subsidiary is not subject to regular india income taxes during its first 5 years of operations .
the aggregate value of the benefit of the sez during the current fiscal year is $ 0 .
5 million .
at march 31 2019 we also had $ 127 .
5 million of state net operating loss carryforwards that expire if unused in fiscal years 2020 through 2039 .
we recorded valuation allowances related to certain deferred income tax assets due to the uncertainty of the ultimate realization of the future benefits from those assets .
at march 31 2019 the total valuation allowance against deferred tax assets of $ 57 .
9 million was comprised of $ 57 .
0 million for federal and state deferred tax assets and $ 0 .
9 million associated with deferred tax assets in hong kong malaysia singapore and the philippines .
in assessing the realizability of deferred tax assets management considers whether it is more-likely-than-not that some or all of the deferred tax assets will not be realized .
we have recorded a valuation allowance offsetting substantially all of our deferred tax assets .
the ultimate realization of deferred tax assets depends on the generation of future taxable income during the periods in which those temporary differences are deductible .
management considers the scheduled reversal of deferred tax liabilities -including the impact of available carryback and carryforward periods projected taxable income and tax planning strategies in making this assessment .
in order to fully realize the deferred tax assets we will need to generate future taxable income before the expiration of the deferred tax assets governed by the tax code .
because of our losses in current and prior periods management believes that it is more-likely-than-not that we will not realize the benefits of these deductible differences .
the amount of the valuation allowance however could be reduced in the near term .
the exact timing will be based on the level of profitability that we are able to achieve and our visibility into future results .
our recorded tax rate may increase in subsequent periods following a valuation release .
any valuation allowance release will not affect the amount of cash paid for income taxes .
the undistributed earnings of our foreign subsidiaries are not subject to u .
s .
federal and state income taxes unless such earnings are distributed in the form of dividends or otherwise to the extent of current and accumulated earnings and profits .
the undistributed earnings of foreign subsidiaries are permanently reinvested and totaled $ 3 .
1 million and $ 1 .
7 million as of march 31 2019 and 2018 respectively .
we made the determination of permanent reinvestment on the basis of sufficient evidence that demonstrates we will invest the undistributed earnings overseas indefinitely for use in working capital as well as foreign acquisitions and expansion .
the determination of the amount of the unrecognized deferred u .
s .
income tax liability related to the undistributed earnings is not practicable .
prior to the adoption of asu 2016-09 in the first quarter of fiscal 2018 we used the with-and-without approach for ordering tax benefits derived from the share-based payment awards .
using the with-and-without approach actual income taxes payable for the period were compared to the amount of tax payable that would have been incurred absent the deduction for employee share-based payments in excess of the amount of compensation cost recognized for financial reporting .
as a result of this approach tax net operating loss carryforwards not generated from share-based payments in excess of cost recognized for financial reporting were considered utilized before the current period ' s share-based deduction .

Question: What was the average accrued liabilities for 2018 and 2019?
Answer: 3332