| June 30, |
--- | --- | ---
| 2019 | 2018
Deferred tax assets |  |
Non-capital loss carryforwards | $161,119 | $129,436
Capital loss carryforwards | 155 | 417
Undeducted scientific research and development expenses | 137,253 | 123,114
Depreciation and amortization | 683,777 | 829,369
Restructuring costs and other reserves | 17,845 | 17,202
Deferred revenue | 53,254 | 62,726
Other | 59,584 | 57,461
Total deferred tax asset | $1,112,987 | $1,219,725
Valuation Allowance | $(77,328) | $(80,924)
Deferred tax liabilities |  |
Scientific research and development tax credits | $(14,482) | $(13,342)
Other | (72,599) | (82,668)
Deferred tax liabilities | $(87,081) | $(96,010)
Net deferred tax asset | $948,578 | $1,042,791
Comprised of: |  |
Long-term assets | 1,004,450 | 1,122,729
Long-term liabilities | (55,872) | (79,938)
| $948,578 | $1,042,791