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Income Taxes - Summary of Deferred Income Tax Assets and Liabilities (Detail) (USD $) In Thousands, unless otherwise specified | Dec. 31, 2013 | Dec. 31, 2012
--- | --- | ---
Gross deferred income tax assets: |  |
Workers' compensation claims liabilities | $ 6,985 | $ 4,833
Safety incentives payable | 3,529 | 3,422
Allowance for doubtful accounts | 94 | 148
Deferred compensation | 0 | 44
Tax effect of unrealized losses, net | 959 | 936
Alternative minimum tax credit carryforward | 0 | 0
State credit carryforward | 805 | 805
State loss carryforward | 0 | 0
Other | 504 | 284
Deferred tax assets, gross total | 12,876 | 10,472
Less valuation allowance | 1,763 | 1,773
Deferred tax assets, net total | 11,113 | 8,699
Gross deferred income tax liabilities: |  |
Tax depreciation in excess of book depreciation | (2,793) | (2,017)
Tax amortization of goodwill | (10,178) | (9,141)
Deferred Tax Liabilities, gross total | (12,971) | (11,158)
Net deferred income tax liabilities | $ (1,858) | $ (2,459)

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