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INCOME TAXES (DETAILS 2) - USD ($) $ in Thousands | Dec. 31, 2015 | Dec. 31, 2014 | Dec. 31, 2013
--- | --- | --- | ---
Deferred tax assets: |  |  |
Discounting of loss reserves | $ 50,928 | $ 59,852 |
Unearned premiums | 40,861 | 39,661 |
Net unrealized losses on investments | 2,161 | 0 |
Operating and capital loss carryforwards | 36,080 | 26,016 |
Accruals not currently deductible | 58,042 | 44,082 |
Other investment adjustments and impairments | 917 | 4,001 |
Tax credits | 12,961 | 15,412 |
Other deferred tax assets | 2,261 | 1,324 |
Deferred tax assets before valuation allowance | 204,211 | 190,348 |
Valuation allowance | (40,331) | (34,094) |
Deferred tax assets net of valuation allowance | 163,880 | 156,254 |
Deferred tax liabilities: |  |  |
Deferred acquisition costs | (41,170) | (37,712) |
Net unrealized gains on investments | 0 | (12,792) |
Amortization of intangible assets and goodwill | (11,972) | (10,778) |
Accrued market discounts | 0 | (707) |
Equalization reserves | (4,493) | (3,554) |
Other deferred tax liabilities | (1,483) | (1,306) |
Deferred tax liabilities | (59,118) | (66,849) |
Net deferred tax assets | $ 104,762 | $ 89,405 | $ 80,258

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