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Income Taxes - Components of Net Deferred Tax Asset (Detail) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax assets: |  |
Bad debt and credit loss deduction | $ 32,671 | $ 24,282
Net operating loss carryforward | 10 | 75
Deferred compensation | 6,607 | 6,942
PCI loans | 663 | 2,299
California franchise tax | 4,584 | 4,281
Accrued expense | 4,662 | 4,831
Acquired loan discounts | 9,709 | 15,180
Lease liability | 6,369 | 6,175
Other, net | 3,865 | 1,453
Gross deferred tax asset | 69,140 | 65,518
Deferred tax liabilities: |  |
Depreciation | 2,675 | 3,895
Intangibles—acquistions | 15,376 | 16,941
FHLB stock | 2,525 | 2,525
Deferred income | 3,544 | 3,055
Right of use asset | 6,080 | 5,893
Unrealized gain on investment securities, net | 17,418 | 6,968
Gross deferred tax liability | 47,618 | 39,277
Net deferred tax asset | $ 21,522 | $ 26,241

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