Table:
|  | January 3, 2020 | December 28, 2018 |
| --- | --- | --- |
|  | (in millions) |  |
| Operating lease liabilities | $115 | $— |
| Accrued vacation and bonuses | 54 | 48 |
| Reserves | 46 | 57 |
| Deferred compensation | 26 | 25 |
| Credits and net operating losses carryovers | 25 | 31 |
| Vesting stock awards | 18 | 20 |
| Accumulated other comprehensive loss | 12 | — |
| Deferred rent and tenant allowances | 4 | 18 |
| Investments | 2 | 18 |
| Deferred gain | — | 20 |
| Other | 9 | 13 |
| Total deferred tax assets | 311 | 250 |
| Valuation allowance | (20) | (28) |
| Deferred tax assets, net of valuation allowance | 291 | 222 |
| Purchased intangible assets | $(339) | $(326) |
| Operating lease right-of-use assets | (103) | — |
| Deferred revenue | (17) | (40) |
| Employee benefit contributions | (6) | (4) |
| Accumulated other comprehensive income | — | (6) |
| Partnership interest | — | (2) |
| Other | (10) | (14) |
| Total deferred tax liabilities | (475) | (392) |
| Net deferred tax liabilities | $(184) | $(170) |
Paragraphs:
Deferred income taxes are recorded for differences in the basis of assets and liabilities for financial reporting purposes and tax reporting purposes. Deferred tax assets (liabilities) were comprised of the following:
At January 3, 2020, the Company had state net operating losses of $77 million and state tax credits of $7 million. Both will begin to expire in fiscal 2020; however, the Company expects to utilize $24 million and $7 million of these state net operating losses and state tax credits, respectively. The Company also had foreign net operating losses of $44 million, which do not expire. The Company expects to utilize $9 million of these foreign net operating losses.
Our valuation allowance for deferred tax assets was $20 million and $28 million as of January 3, 2020 and December 28, 2018, respectively. The valuation allowance decreased by $8 million primarily due to the sale of the commercial cybersecurity business and releases related to the expected utilization of certain carryover attributes, partially offset by an increase related to foreign withholding taxes.
Question:
What is the change in the Accrued vacation and bonuses from 2018 to 2020?
Answer: 54 - 48 = 6