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Income Taxes - Summary of Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Dec. 31, 2016 | Dec. 31, 2015
--- | --- | ---
Deferred income tax assets: |  |
Workers' compensation claims liabilities | $ 11,477 | $ 11,190
MCC accrual | 4,561 | 3,532
Safety incentives payable | 7,779 | 5,851
Allowance for doubtful accounts | 31 | 109
Deferred compensation |  | 219
Equity based compensation | 991 | 719
Tax effect of unrealized losses, net | (17) | (3)
Alternative minimum tax credit carryforward | 1,648 | 1,831
State credit carryforward | 868 | 712
Other | 765 | 436
Deferred tax assets, gross total | 28,103 | 24,596
Less valuation allowance | 216 | 216
Deferred tax assets, net total | 27,887 | 24,380
Deferred income tax liabilities: |  |
Tax depreciation in excess of book depreciation | (5,319) | (4,243)
Tax amortization of goodwill | (13,191) | (12,395)
Other | (7) | (57)
Deferred Tax Liabilities, gross total | (18,517) | (16,695)
Net deferred income tax assets | $ 9,370 | $ 7,685

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