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Income Taxes - Components of Net Deferred Tax Asset (Detail) - USD ($) $ in Thousands | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax assets: |  |
Bad debt and credit loss deduction | $ 30,038 | $ 29,648
Net operating loss carryforward | 3,711 | 4,701
Deferred compensation | 6,849 | 6,768
PCI loans | 54 | 51
Accrued expense | 7,257 | 5,678
Unrealized loss on investment securities, net | 145,404 | 159,229
Acquired loan discounts | 3,061 | 4,288
Lease liability | 7,505 | 7,541
Other, net | 1,816 | 2,251
Gross deferred tax asset | 205,695 | 220,155
Deferred tax liabilities: |  |
California franchise tax | 5,921 | 6,568
Depreciation | 2,950 | 3,762
Intangibles - acquistions | 7,714 | 11,591
FHLB stock | 2,545 | 2,545
Deferred income | 3,886 | 4,177
Right of use asset | 6,895 | 7,226
Gross deferred tax liability | 29,911 | 35,869
Net deferred tax asset | $ 175,784 | $ 184,286

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