Table:
|  | As of December 31, |  |
| --- | --- | --- |
|  | 2019 | 2018 |
|  | (Dollars in millions) |  |
| Deferred tax assets |  |  |
| Post-retirement and pension benefit costs | $1,169 | 1,111 |
| Net operating loss carryforwards | 3,167 | 3,445 |
| Other employee benefits | 134 | 162 |
| Other | 577 | 553 |
| Gross deferred tax assets | 5,047 | 5,271 |
| Less valuation allowance | (1,319) | (1,331) |
| Net deferred tax assets | 3,728 | 3,940 |
| Deferred tax liabilities |  |  |
| Property, plant and equipment, primarily due to depreciation differences | (3,489) | (3,011) |
| Goodwill and other intangible assets | (3,019) | (3,303) |
| Other | — | (23) |
| Gross deferred tax liabilities | (6,508) | (6,337) |
| Net deferred tax liability | $(2,780) | (2,397) |
Paragraphs:
The tax effects of temporary differences that gave rise to significant portions of the deferred tax assets and deferred tax liabilities were as follows:
Of the $2.8 billion and $2.4 billion net deferred tax liability at December 31, 2019 and 2018, respectively, $2.9 billion and $2.5 billion is reflected as a long-term liability and $118 million and $131 million is reflected as a net noncurrent deferred tax asset at December 31, 2019 and 2018, respectively.
Question:
What are the items under deferred tax liabilities?
Answer: Property, plant and equipment, primarily due to depreciation differences, Goodwill and other intangible assets, Other