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Income Taxes - Summary of Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Dec. 31, 2019 | Dec. 31, 2018
--- | --- | ---
Deferred income tax assets: |  |
Workers' compensation claims liabilities | $ 12,151 | $ 9,261
MCC accrual | 1,458 | 2,234
Customer incentives | 333 | 2,718
Deferred compensation | 1,988 | 1,541
Equity based compensation | 913 | 994
Tax effect of unrealized losses, net |  | 1,966
State credit carryforward | 923 | 988
State loss carryforward | 33 | 2,396
Operating lease liability | 5,920 |
Other | 1,345 | 1,703
Deferred tax assets, gross total | 25,064 | 23,801
Less: valuation allowance | 173 | 264
Deferred tax assets, net total | 24,891 | 23,537
Deferred income tax liabilities: |  |
Tax depreciation in excess of book depreciation | (3,421) | (4,258)
Tax amortization of goodwill | (10,312) | (9,948)
Tax effect of unrealized gains, net | (1,058) |
Operating lease right-of-use | (5,588) |
Other | (1,724) | (873)
Deferred Tax Liabilities, gross total | (22,103) | (15,079)
Net deferred income tax assets | $ 2,788 | $ 8,458

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