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Income Taxes - Components of Net Deferred Tax Asset (Detail) - USD ($) $ in Thousands | Dec. 31, 2017 | Dec. 31, 2016
--- | --- | ---
Deferred tax assets: |  |
Bad debt and credit loss deduction | $ 19,911 | $ 31,284
Net operating loss carryforward | 207 | 453
Deferred compensation | 5,501 | 5,296
PCI loans | 3,098 | 12,147
California franchise tax | 1,618 | 3,269
Accrued expense | 1,365 | 5,299
Other, net | 3,353 | 2,110
Gross deferred tax asset | 35,053 | 59,858
Deferred tax liabilities: |  |
Depreciation | 975 | 2,168
Intangibles - acquisitions | 3,404 | 3,543
FHLB stock | 2,400 | 3,421
Deferred income | 2,112 | 4,099
Unrealized gain on investment securities, net | 775 | 6,135
Gross deferred tax liability | 9,666 | 19,366
Net deferred tax asset | $ 25,387 | $ 40,492

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