Table:
0
A
B
C
1
December 31, 2019
December 31, 2018
2
Tax loss carryforwards and investment credits
612
603
3
Less unrecognized tax benefit
(21)
(20)
4
Tax loss carry forwards net of unrecognized tax benefit
591
583
5
Inventory valuation
28
28
6
Impairment and restructuring charges
6
14
7
Fixed asset depreciation in arrears
39
35
8
Increased depreciation incentives
213
211
9
Capitalized development costs
118
108
10
Receivables for government funding
14
11
11
Tax credits granted on past capital investments
1,151
1,155
12
Pension service costs
81
65
13
Stock awards
6
7
14
Operating lease liabilities
40
—
15
Commercial accruals
15
12
16
Other temporary differences
22
26
17
Total deferred tax assets
2,324
2,255
18
Valuation allowances
(1,534)
(1,548)
19
Deferred tax assets, net
790
707
20
Accelerated fixed asset depreciation
(20)
(16)
21
Acquired intangible assets
(16)
(13)
22
Advances of government funding
(31)
(12)
23
Operating lease right-of-use assets
(40)
—
24
Other temporary differences
(7)
(7)
25
Deferred tax liabilities
(114)
(48)
26
Net deferred income tax asset
676
659

Questions and formulas:
Question: What is the increase/ (decrease) in Total deferred tax assets from December 31, 2018 to 2019?
Formula: B17-C17
Formula2: B17-C17
Level: Calculation
Question: What is the increase/ (decrease) in Deferred tax liabilities from December 31, 2018 to 2019?
Formula: B25-C25
Formula2: B25-C25
Level: Calculation
Question: What is the increase/ (decrease) in Net deferred income tax asset from December 31, 2018 to 2019?
Formula: B26-C26
Formula2: B26-C26
Level: Calculation