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At December 31, 2018, the Company completed its accounting for all of the income tax effects of the Act. The adjustments were as follows: 

The Act’s foreign tax credit provisions may limit the Company’s ability to utilize existing foreign tax credits in future periods, accordingly we have estimated that approximately $19.2 million could expire unutilized. During fiscal 2018, the Company recorded $28.3 million related to foreign withholding taxes on future distributions of earnings and profits ("E&P") that may not be utilizable as foreign tax credits. 

During fiscal 2018, the Company recorded a benefit of $253.3 million (restated for ASC 606) to account for the effects of the rate change on deferred tax balances. 

The one-time transition tax is based on the total post-1986 E&P that was previously deferred from US income taxes. During fiscal 2018, the Company recorded an amount for the one-time transition tax liability of $22.9 million for the Company's foreign subsidiaries. 

Since June 30, 2018, the Company made no significant adjustments to the amounts recorded during the measurement period. 

The significant components of deferred income tax assets and liabilities and their balance sheet classifications are as follows: 

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There are $64.0 million and $68.9 million of long-term deferred tax assets included in other assets on the Consolidated Balance Sheets at June 30, 2019 and 2018, respectively. 

Income taxes have not been provided on undistributed earnings of certain foreign subsidiaries in an aggregate amount of approximately $278.6 million as the Company considers such earnings to be permanently reinvested outside of the United States. As of June 30, 2019, it is not practicable to estimate the unrecognized tax liability that would occur upon distribution. 

The Company has estimated foreign net operating loss carry-forwards of approximately $54.1 million as of June 30, 2019, of which $1.9 million expire through June 2027 and $52.2 million have an indefinite utilization period. As of June 30, 2019, the 

