Significant components of our deferred tax assets and liabilities consist of the following:
The United States Tax Cuts and Jobs Act (the “Tax Act”) was enacted on December 22, 2017 and introduced significant changes to the income tax law in the United States. Effective in 2018, the Tax Act reduced the United States statutory tax rate from 35% to 21% and created new taxes on certain foreign-sourced earnings and certain related-party payments, which are referred to as the global intangible low-taxed income tax and the base erosion tax, respectively.
In addition, in 2017 we were subject to a one-time transition tax on accumulated foreign subsidiary earnings not previously subject to income tax in the United States.
Due to the timing of the enactment and the complexity involved in applying the provisions of the Tax Act, we made reasonable estimates of the effects and recorded provisional expense of $15.3 million in our financial statements for the year ended December 31, 2017 in accordance with guidance in Staff Accounting Bulletin No. 118 (“SAB 118”), which allows a measurement period of up to one year after the enactment date to finalize the recording of the related tax impacts.
This provisional expense included $10.1 million expense for the remeasurement of deferred tax balances to reflect the lower federal rate and expense of $5.2 million for the one-time transition tax on accumulated foreign subsidiary earnings not previously subject to income tax in the United States.
Adjustments to these provisional amounts that we recorded in 2018 did not have a significant impact on our consolidated financial statements. Our accounting for the effects of the enactment of U.S. Tax Reform is now complete. Due to our divestiture of our investment in Netsmart, the amounts noted above do not include the provisional amounts recorded by Netsmart in 2017.
We had federal net operating loss (“NOL”) carryforwards of $174 million and $164 million as of December 31, 2019, and 2018, respectively. The federal NOL carryforward includes US NOL carryovers of $8 million and Israeli NOL carryovers of $56 million that do not expire. As of December 31, 2019 and 2018, we had state NOL carryforwards of $1 million and $2 million, respectively.
The NOL carryforwards expire in various amounts starting in 2020 for both federal and state tax purposes. The utilization of the federal NOL carryforwards is subject to limitation under the rules regarding changes in stock ownership as determined by the Internal Revenue Code.
Table:
 | December 31, | 
(In thousands) | 2019 | 2018
Deferred tax assets |  | 
Accruals and reserves, net | $29,627 | $31,565
Allowance for doubtful accounts | 11,507 | 11,378
Stock-based compensation, net | 10,382 | 10,595
Deferred revenue | 21,786 | 8,160
Operating and finance lease liabilities | 22,085 | 0
Net operating loss carryforwards | 37,717 | 36,649
Research and development tax credit | 899 | 899
Other | 7,488 | 10,784
Less:  Valuation Allowance | (19,219) | (18,734)
Total deferred tax assets | 122,272 | 91,296
Deferred tax liabilities |  | 
Prepaid expense | (5,372) | (6,733)
Property and equipment, net | (3,695) | (7,442)
Acquired intangibles, net | (111,284) | (129,879)
Operating and finance right-to-use assets | (17,255) | 0
Other | 0 | (676)
Total deferred tax liabilities | (137,606) | (144,730)
Net deferred tax liabilities | $(15,334) | $(53,434)


Question: How much was the federal net operating loss (“NOL”) carryforwards as of December 31, 2019, and 2018 respectively?
Answer: $174 million, $164 million