Table:
0
A
B
C
1
September 30,
2
2019
2018
3
(in thousands)
4
Deferred tax assets:
5
Accrued employee benefits
$ 11,409
$ 8,285
6
Allowances for loss contingencies
3,561
3,518
7
Deferred compensation
3,071
3,272
8
Intangible assets
—
1,361
9
Inventory valuation
8,036
1,154
10
Long-term contracts
6,995
7,751
11
Prepaid and accrued expenses
1,816
1,229
12
Retirement benefits
4,967
1,398
13
Tax credit carryforwards
33,118
35,137
14
Loss carryforwards
36,248
29,097
15
Other
818
264
16
Total gross deferred tax assets
110,039
92,466
17
Valuation allowance
(69,098)
(81,838)
18
Total deferred tax assets
40,941
10,628
19
Deferred tax liabilities:
20
Debt obligation basis difference
(4,582)
—
21
Deferred revenue
(12,135)
(2,351)
22
Intangible assets
(18,592)
—
23
Property, plant and equipment
(4,524)
(5,079)
24
Unremitted earnings
(977)
(823)
25
Other
(587)
(351)
26
Total deferred tax liabilities
(41,397)
(8,604)
27
Net deferred tax asset (liability)
$ (456)
$ 2,024

Questions and formulas:
Question: What is the change in the amount of prepaid and accrued expenses from 2018 to 2019?
Formula: B11-C11
Formula2: B11-C11
Level: Calculation
Question: What is the percentage change in the amount of prepaid and accrued expenses from 2018 to 2019?
Formula: (B11-C11)/C11
Formula2: (B11-C11)/C11
Level: Calculation