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Income Taxes - Components of Net Deferred Tax Asset (Detail) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred tax assets: |  |
Bad debt and credit loss deduction | $ 27,501 | $ 30,038
Net operating loss carryforward | 2,516 | 3,711
Deferred compensation | 7,047 | 6,849
PCI loans | 51 | 54
Accrued expense | 7,085 | 7,257
Unrealized loss on investment securities, net | 140,443 | 145,404
Acquired loan discounts | 2,033 | 3,061
Lease liability | 15,766 | 7,505
Other, net | 1,660 | 1,816
Gross deferred tax asset | 204,102 | 205,695
Deferred tax liabilities: |  |
California franchise tax | 7,552 | 5,921
Depreciation | 424 | 2,950
Intangibles - acquistions | 8,154 | 7,714
FHLB stock | 2,545 | 2,545
Deferred income | 3,414 | 3,886
Right of use asset | 15,002 | 6,895
Gross deferred tax liability | 37,091 | 29,911
Net deferred tax asset | $ 167,011 | $ 175,784

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