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Income Taxes - Significant Components of Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Sep. 30, 2018 | Dec. 31, 2017
--- | --- | ---
Deferred tax assets: |  |
Share-based compensation | $ 2,729 | $ 4,201
Employee compensation | 758 | 950
Allowance for doubtful accounts | 155 | 1,685
Deferred tuition revenue | 147 | 1,294
Deferred scholarship |  | 618
Intangibles |  | 590
State taxes | 713 | 985
Other | 204 | 526
Deferred tax assets | 4,706 | 10,849
Deferred tax liability: |  |
Property and equipment | (8,335) | (28,028)
Goodwill | (762) | (762)
Other | (30) | (421)
Deferred tax liability | (9,127) | (29,211)
Net deferred tax liability | $ (4,421) | $ (18,362)

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