Table:
0
A
B
C
1
January 3, 2020
December 28, 2018
2
(in millions)
3
Operating lease liabilities
$115
$—
4
Accrued vacation and bonuses
54
48
5
Reserves
46
57
6
Deferred compensation
26
25
7
Credits and net operating losses carryovers
25
31
8
Vesting stock awards
18
20
9
Accumulated other comprehensive loss
12
—
10
Deferred rent and tenant allowances
4
18
11
Investments
2
18
12
Deferred gain
—
20
13
Other
9
13
14
Total deferred tax assets
311
250
15
Valuation allowance
(20)
(28)
16
Deferred tax assets, net of valuation allowance
291
222
17
Purchased intangible assets
$(339)
$(326)
18
Operating lease right-of-use assets
(103)
—
19
Deferred revenue
(17)
(40)
20
Employee benefit contributions
(6)
(4)
21
Accumulated other comprehensive income
—
(6)
22
Partnership interest
—
(2)
23
Other
(10)
(14)
24
Total deferred tax liabilities
(475)
(392)
25
Net deferred tax liabilities
$(184)
$(170)

Questions and formulas:
Question: What is the change in the Accrued vacation and bonuses from 2018 to 2020?
Formula: B4 - C4
Formula2: B4 - C4
Level: Calculation
Question: What is the change in the Reserves from 2018 to 2020?
Formula: B5 - C5
Formula2: B5 - C5
Level: Calculation