Table:
|  |  | September 30, |
| --- | --- | --- |
|  | 2019 | 2018 |
|  |  | (in thousands) |
| Deferred tax assets: |  |  |
| Accrued employee benefits | $ 11,409 | $ 8,285 |
| Allowances for loss contingencies | 3,561 | 3,518 |
| Deferred compensation | 3,071 | 3,272 |
| Intangible assets | — | 1,361 |
| Inventory valuation | 8,036 | 1,154 |
| Long-term contracts | 6,995 | 7,751 |
| Prepaid and accrued expenses | 1,816 | 1,229 |
| Retirement benefits | 4,967 | 1,398 |
| Tax credit carryforwards | 33,118 | 35,137 |
| Loss carryforwards | 36,248 | 29,097 |
| Other | 818 | 264 |
| Total gross deferred tax assets | 110,039 | 92,466 |
| Valuation allowance | (69,098) | (81,838) |
| Total deferred tax assets | 40,941 | 10,628 |
| Deferred tax liabilities: |  |  |
| Debt obligation basis difference | (4,582) | — |
| Deferred revenue | (12,135) | (2,351) |
| Intangible assets | (18,592) | — |
| Property, plant and equipment | (4,524) | (5,079) |
| Unremitted earnings | (977) | (823) |
| Other | (587) | (351) |
| Total deferred tax liabilities | (41,397) | (8,604) |
| Net deferred tax asset (liability) | $ (456) | $ 2,024 |
Paragraphs:
Significant components of our deferred tax assets and liabilities are as follows:
The deferred tax assets and liabilities for fiscal 2019 and 2018 include amounts related to various acquisitions. The total change in deferred tax assets and liabilities in fiscal 2019 includes changes that are recorded to other comprehensive income (loss), retained earnings and goodwill.
We calculate deferred tax assets and liabilities based on differences between financial reporting and tax bases of assets and liabilities and measure them using the enacted tax rates and laws that we expect will be in effect when the differences reverse.
Question:
How many items are there under deferred tax liabilities?
Answer: Objects satisfying the requirements:
Debt obligation basis difference
Deferred revenue
Intangible assets
Property, plant and equipment
Unremitted earnings
Other
As a result, the answer is 6