2013 | 2012 | |||||||||||
Asset | Liability | Asset | Liability | |||||||||
Depreciation | $ | — | $ | 1,707 | $ | — | $ | 1,696 | ||||
Accrued employee benefits | 3,754 | 512 | 5,198 | 167 | ||||||||
Other accrued expenses | 818 | 87 | 723 | 65 | ||||||||
Inventories | 275 | 151 | 231 | 105 | ||||||||
Unrealized exchange gains/losses | 65 | — | — | 37 | ||||||||
Tax loss/tax credit carryforwards/backs | 2,615 | — | 2,733 | — | ||||||||
Investment in subsidiaries and affiliates | 189 | 245 | 78 | 92 | ||||||||
Amortization of intangibles | 109 | 1,372 | 58 | 1,335 | ||||||||
Other | 316 | 159 | 244 | 265 | ||||||||
Valuation allowance | (1,764 | ) | — | (1,914 | ) | — | ||||||
$ | 6,377 | $ | 4,233 | $ | 7,351 | $ | 3,762 | |||||
Net deferred tax asset | $ | 2,144 | $ | 3,589 | ||||||||