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Income Taxes - Tax Effects of Temporary Differences That Rises to Significant Portions of Deferred Tax Assets and Deferred Tax Liabilities (Details) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax assets: |  |
Net operating loss carryforwards | $ 1,249 | $ 1,594
Allowance for doubtful accounts | 3,288 | 3,156
Employee benefits and compensation | 30,151 | 26,442
Lease costs | 6,291 | 4,889
State tax credit carryforwards | 1,291 | 1,322
Deferral of employer FICA taxes | 3,983 | 0
Other deferred tax assets | 424 | 30
Total gross deferred tax assets | 46,677 | 37,433
Less: valuation allowance | (2,663) | (2,799)
Total deferred tax assets, net | 44,014 | 34,634
Deferred tax liabilities: |  |
Client list intangible assets | 524 | 846
Goodwill and other intangibles | 49,680 | 42,496
Property and equipment | 2,071 | 2,291
Other deferred tax liabilities | 491 | 721
Total gross deferred tax liabilities | 52,766 | 46,354
Net deferred tax liability | $ (8,752) | $ (11,720)

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