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Income Taxes - Schedule of Company's Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Dec. 31, 2018 | Dec. 31, 2017
--- | --- | ---
Deferred income tax assets: |  |
Discounting of net unpaid loss and loss adjustment expenses | $ 21,377 | $ 8,830
Unearned premiums | 8,069 | 8,466
Accrued expenses and other | 2,636 | 2,359
State income tax | 855 | 782
Accrued policyholder dividends | 2,188 | 1,918
Impaired securities | 21 | 42
Capital loss carryforward |  | 190
Accrued insurance-related assessments | 3,139 | 3,256
Net unrealized loss on securities | 496 |
Total deferred tax assets | 38,781 | 25,843
Deferred income tax liabilities: |  |
Deferred policy acquisition costs | (5,207) | (5,317)
Callable bond amortization | (5) | (8)
Unrealized gain on securities available-for-sale |  | (1,070)
Property and equipment and other | (178) | (3)
Salvage and subrogation | (719) | (183)
Loss reserves adjustment due to the Tax Act | (10,820) |
Total deferred income tax liabilities | (16,929) | (6,581)
Net deferred income taxes | $ 21,852 | $ 19,262

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