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Income Taxes - Summary of Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
--- | --- | ---
Deferred income tax assets: |  |
Deferred compensation | $ 7,392 | $ 6,149
Tax effect of unrealized losses, net | 7,374 | 7,969
Operating lease liability | 5,850 | 5,813
Workers' compensation claims liabilities | 5,423 | 6,709
Other | 1,164 | 579
Equity based compensation | 857 | 907
Total deferred income tax assets | 28,060 | 28,126
Less: valuation allowance | 340 | 65
Net deferred income tax assets | 27,720 | 28,061
Deferred income tax liabilities: |  |
Tax depreciation in excess of book depreciation | (10,230) | (9,180)
Amortization of software and intangibles | (7,467) | (8,441)
Operating lease right-of-use | (5,545) | (5,452)
Other | (1) | (770)
Total deferred income tax liabilities | (23,243) | (23,843)
Net deferred income taxes | $ 4,477 | $ 4,218

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