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Income Taxes - Summary of Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | ---
Deferred income tax assets: |  |
Workers' compensation claims liabilities | $ 9,261 | $ 8,124
MCC accrual | 2,234 | 3,390
Customer incentives | 2,718 |
Deferred compensation | 1,541 | 1,040
Equity based compensation | 994 | 811
Tax effect of unrealized losses, net | 1,966 | 523
Alternative minimum tax credit carryforward |  | 1,815
State credit carryforward | 988 | 988
State loss carryforward | 2,396 | 2,715
Other | 1,703 | 354
Deferred tax assets, gross total | 23,801 | 19,760
Less valuation allowance | 264 | 264
Deferred tax assets, net total | 23,537 | 19,496
Deferred income tax liabilities: |  |
Tax depreciation in excess of book depreciation | (4,258) | (3,220)
Tax amortization of goodwill | (9,948) | (9,558)
Other | (873) | (884)
Deferred Tax Liabilities, gross total | (15,079) | (13,662)
Net deferred income tax assets | $ 8,458 | $ 5,834

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