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Income Taxes - Summary of Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Dec. 31, 2017 | Dec. 31, 2016
--- | --- | ---
Deferred income tax assets: |  |
Workers' compensation claims liabilities | $ 8,124 | $ 11,477
MCC accrual | 3,390 | 4,561
Safety incentives payable |  | 7,779
Deferred compensation | 1,040 |
Equity based compensation | 811 | 991
Tax effect of unrealized losses, net | 523 | (17)
Alternative minimum tax credit carryforward | 1,815 | 1,648
State credit carryforward | 988 | 868
State loss carryforward | 2,715 |
Other | 354 | 796
Deferred tax assets, gross total | 19,760 | 28,103
Less valuation allowance | 264 | 216
Deferred tax assets, net total | 19,496 | 27,887
Deferred income tax liabilities: |  |
Tax depreciation in excess of book depreciation | (3,220) | (5,319)
Tax amortization of goodwill | (9,558) | (13,191)
Other | (884) | (7)
Deferred Tax Liabilities, gross total | (13,662) | (18,517)
Net deferred income tax assets | $ 5,834 | $ 9,370

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