Table:
| Year Ended December 31 |  |  |
| --- | --- | --- |
|  | 2019 | 2018 |
| Vaulation allowances, beginning of year | $5,398 | $13,872 |
| Net operating loss | 3,284 | 1,920 |
| Expiration of net operating losses and limitations | (7) | (9,939) |
| Adjustment to deferred taxes | 29 | (321) |
| Impact of state tax rate change | 26 | (146) |
| Other adjusments | 9 | 12 |
| Valuation allowance, end of year | $8,739 | $5,398 |
Paragraphs:
The following table summarizes the change in the valuation allowance (in thousands):
As of December 31, 2019, net operating loss (NOL) carryforwards for U.S. federal tax purposes totaled $31.4 million. Effective with the 2017 Tax Act in December 2017, NOLs generated after December 31, 2017, do not expire. Federal NOLs of $9.9 million expire at various dates from 2020 through 2037 and federal NOLs of $21.5 million do not expire. NOL carryforwards for state tax purposes totaled $40.6 million at December 31, 2019 and expire at various dates from 2020 through 2039.
Question:
What is the change in valuation allowance in 2018?
Answer: 5398 - 13872  = -8474