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INCOME TAXES - Deferred tax assets and liabilities (Details) - USD ($) $ in Thousands | 3 Months Ended | 12 Months Ended |  |
--- | --- | --- | --- | ---
Dec. 31, 2017 | Dec. 31, 2017 | Dec. 31, 2016 | Dec. 31, 2015
Deferred tax assets: |  |  |  |
Discounting of net reserves for losses and loss expenses | $ 27,804 | $ 27,804 | $ 47,258 |
Unearned premiums | 25,188 | 25,188 | 41,797 |
Operating and capital loss carryforwards | 53,095 | 53,095 | 43,687 |
Accruals not currently deductible | 31,560 | 31,560 | 59,098 |
Other investment adjustments and impairments | 0 | 0 | 84 |
Tax credits | 29,929 | 29,929 | 10,139 |
Other deferred tax assets | 15,047 | 15,047 | 3,684 |
Deferred tax assets before valuation allowance | 182,623 | 182,623 | 205,747 |
Valuation allowance | (16,157) | (16,157) | (41,100) | $ (40,331)
Deferred tax assets net of valuation allowance | 166,466 | 166,466 | 164,647 |
Deferred tax liabilities: |  |  |  |
Deferred acquisition costs | (24,249) | (24,249) | (45,788) |
Net unrealized investments gains | (8,033) | (8,033) | (1,168) |
Amortization of VOBA, intangible assets and goodwill | (85,296) | (85,296) | (13,096) |
Equalization reserves | (23,274) | (23,274) | 0 |
Other deferred tax liabilities | (21,176) | (21,176) | (1,282) |
Deferred tax liabilities | (162,028) | (162,028) | (61,334) |
Net deferred tax assets | 4,438 | 4,438 | $ 103,313 | $ 104,762
Deferred tax asset, provisional income tax expense | 42,000 | 41,600 |  |
Deferred tax liabilities, business acquisition | $ 103,800 | $ 103,800 |  |

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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences from the unearned premiums reserve. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32632-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 25 -Paragraph 20 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=96869850&loc=d3e28680-109314 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32621-109319 + Details
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