What is the change in Reserves and accruals from year ended December 31, 2018 to 2019?
{"Net operating loss and tax credit carryforwards": {"2019": 612.9, "2018": 584.9}, "163 (j) interest expense carryforward": {"2019": 49.3, "2018": "\u2014"}, "Tax-deductible goodwill and amortizable intangibles": {"2019": -48.6, "2018": -29.4}, "Capitalization of research and development expenses": {"2019": 42.7, "2018": "\u2014"}, "Reserves and accruals": {"2019": 27.5, "2018": 57.4}, "Property, plant and equipment": {"2019": -81.2, "2018": -63.5}, "Inventories": {"2019": 22.0, "2018": 20.2}, "Undistributed earnings of foreign subsidiaries": {"2019": -63.7, "2018": -48.7}, "Share-based compensation": {"2019": 10.3, "2018": 7.7}, "Pension": {"2019": 26.3, "2018": 24.3}, "Other": {"2019": 8.0, "2018": 6.0}, "Deferred tax assets and liabilities before valuation allowance": {"2019": 605.5, "2018": 558.9}, "  Valuation allowance": {"2019": -357.9, "2018": -347.5}, "Net deferred tax asset": {"2019": 247.6, "2018": 211.4}}
reserves_accruals_2019 = df["Reserves and accruals"]["2019"]
reserves_accruals_2018 = df["Reserves and accruals"]["2018"]
answer = reserves_accruals_2019 - reserves_accruals_2018