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INCOME TAXES (DETAILS 2) - USD ($) $ in Thousands | 12 Months Ended |  |
--- | --- | --- | ---
Dec. 31, 2016 | Dec. 31, 2015 | Dec. 31, 2014
Deferred tax assets: |  |  |
Discounting of loss reserves | $ 47,258 | $ 50,928 |
Unearned premiums | 41,797 | 40,861 |
Net unrealized losses on investments | 0 | 2,161 |
Operating and capital loss carryforwards | 43,687 | 36,080 |
Accruals not currently deductible | 59,098 | 58,042 |
Other investment adjustments and impairments | 84 | 917 |
Tax credits | 10,139 | 12,961 |
Other deferred tax assets | 3,684 | 2,261 |
Deferred tax assets before valuation allowance | 205,747 | 204,211 |
Valuation allowance | (41,100) | (40,331) |
Deferred tax assets net of valuation allowance | 164,647 | 163,880 |
Deferred tax liabilities: |  |  |
Deferred acquisition costs | (45,788) | (41,170) |
Net unrealized gains on investments | (1,168) | 0 |
Amortization of intangible assets and goodwill | (13,096) | (11,972) |
Equalization reserves | 0 | (4,493) |
Other deferred tax liabilities | (1,282) | (1,483) |
Deferred tax liabilities | (61,334) | (59,118) |
Net deferred tax assets | 103,313 | $ 104,762 | $ 89,405
Tax benefit related to share-based compensation costs incurred | $ 2,000 |  |

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