Deferred tax assets and liabilities at December 27, 2019 and December 28, 2018 consist of the following:
The deferred tax provision results from the effects of net changes during the year in deferred tax assets and liabilities arising from temporary differences between the carrying amounts of assets and liabilities for financial reporting purposes and the amounts used for income tax purposes. The Company files income tax returns in the U.S. Federal and various state and local jurisdictions as well as the Canadian Federal and provincial districts. For Federal income tax purposes, the 2016 through 2019 tax years remain open for examination by the tax authorities under the normal three-year statute of limitations and the fact that we have not yet filed our tax return for 2019. For state tax purposes, the 2015 through 2019 tax years remain open for examination by the tax authorities under a four-year statute of limitations. The Company records interest and penalties, if any, in income tax expense.
At December 27, 2019, the Company had a valuation allowance of $907 which consisted of a full valuation allowance on the Company’s Canada net operating loss carryforward of $732, offset by a $267 reduction in deferred tax liabilities related to indefinite-lived intangible assets acquired in 2013, and a valuation allowance of $442 against the Company’s state net operating loss carryforwards. The valuation allowances on net operating loss carryforwards are necessary as they are not expected be be fully realizable in the future. The Company’s Canada net operating loss carryforward expires at various dates between fiscal 2036 and 2038 and the Company’s state net operating loss carryforwards expire at various dates between fiscal 2019 and 2038.
For financial reporting purposes, the Company’s foreign subsidiaries had operating income before income taxes of $18 for the fiscal year ended December 27, 2019 and net operating losses before income taxes of $3,223 and $1,520 for the fiscal years ended December 28, 2018 and December 29, 2017, respectively. The Company is permanently reinvested in the earnings of it’s foreign operations which are disregarded for US tax purposes. In addition, the US tax consequences and foreign withholding taxes on any future remittances are immaterial.
As of December 27, 2019 and December 28, 2018, the Company did not have any material uncertain tax positions.
Table:
 | December 27, 2019  | December 28, 2018
Deferred tax assets:     |  | 
Receivables and inventory | $4,468 | $3,978
Accrued expenses | 170 | 1,835
Self-insurance reserves | 1,957 | 2,050
Net operating loss carryforwards  | 1,393 | 1,749
Stock compensation | 1,894 | 1,670
Operating lease liabilities  | 37,740 | —
Other  | 612 | 803
Total deferred tax assets  | 48,234 | 12,085
Deferred tax liabilities:     |  | 
Property & equipment  | (5,218) | (3,446)
Intangible assets  | (15,192) | (13,197)
Contingent earn-out liabilities  | (1,526) | (3,179)
Prepaid expenses and other  | (1,379) | (1,052)
Operating lease right-of-use assets  | (34,895) | —
Total deferred tax liabilities  | (58,210) | (20,874)
Valuation allowance  | (907) | (812)
Total net deferred tax liability | $(10,883) | $(9,601)


Question: What is the average value of Receivables and inventory for 2019 and 2018?
Answer: 4223
Calculation: (4,468+ 3,978)/2