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Taxes on Income - Temporary Differences (Details) - USD ($) $ in Millions | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Deferred tax assets: |  |
Legal and regulatory settlements | $ 2 | $ 2
Employee compensation | 58 | 57
Accrued expenses | 30 | 36
Postretirement benefits | 27 | 48
Unearned revenue | 28 | 29
Allowance for doubtful accounts | 9 | 8
Loss carryforwards | 155 | 155
Other | 24 | 24
Total deferred tax assets | 333 | 359
Deferred tax liabilities: |  |
Goodwill and intangible assets | (318) | (295)
Total deferred tax liabilities | (318) | (295)
Net deferred income tax asset before valuation allowance | 15 | 64
Valuation allowance | (163) | (156)
Net deferred income tax (liability) asset | (148) | (92)
Reported as: |  |
Non-current deferred tax assets | 52 | 52
Non-current deferred tax liabilities | (200) | (144)
Net deferred income tax (liability) asset | $ (148) | $ (92)

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