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Income Taxes - Components of Net Deferred Tax Asset (Detail) - USD ($) $ in Thousands | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | ---
Deferred tax assets: |  |
Bad debt and credit loss deduction | $ 22,402 | $ 19,911
Net operating loss carryforward | 141 | 207
Deferred compensation | 6,109 | 5,501
PCI loans | 2,556 | 3,098
California franchise tax | 837 | 1,618
Accrued expense | 4,865 | 1,365
Unrealized loss on investment securities, net | 7,508 | 0
Acquired loan discounts | 25,555 | 2,081
Other, net | 2,624 | 1,272
Gross deferred tax asset | 72,597 | 35,053
Deferred tax liabilities: |  |
Depreciation | 4,440 | 975
Intangibles—acquistions | 19,843 | 3,404
FHLB stock | 2,527 | 2,400
Deferred income | 2,716 | 2,112
Unrealized gain on investment securities, net | 0 | 775
Gross deferred tax liability | 29,526 | 9,666
Net deferred tax asset | $ 43,071 | $ 25,387

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