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Income Taxes - Schedule of Company's Deferred Income Tax Assets and Liabilities (Detail) - USD ($) | Dec. 31, 2020 | Dec. 31, 2019 | Dec. 31, 2018
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Deferred income tax assets: |  |  |
Discounting of net unpaid loss and loss adjustment expenses | $ 19,297,000 | $ 19,985,000 |
Unearned premiums | 6,984,000 | 7,638,000 |
Accrued expenses and other | 2,947,000 | 2,612,000 |
State income tax | 2,212,000 | 2,484,000 |
Accrued policyholder dividends | 2,020,000 | 2,330,000 |
Capital loss carryforward |  | 20,000 |
Accrued insurance-related assessments | 1,963,000 | 2,672,000 |
Total deferred tax assets | 35,423,000 | 37,741,000 |
Less: Valuation allowance | (2,169,000) | (2,025,000) | $ 0
Net deferred tax assets | 33,254,000 | 35,716,000 |
Deferred income tax liabilities: |  |  |
Deferred policy acquisition costs | (4,547,000) | (4,838,000) |
Callable bond amortization |  | (2,000) |
Unrealized gain on securities available-for-sale | (7,194,000) | (3,970,000) |
Property and equipment and other | (260,000) | (271,000) |
Salvage and subrogation | (516,000) | (636,000) |
Loss reserves adjustment due to the Tax Act | (7,072,000) | (8,486,000) |
Total deferred income tax liabilities | (19,589,000) | (18,203,000) |
Net deferred income taxes | $ 13,665,000 | $ 17,513,000 |

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- Definition The tax effect as of the balance sheet date of the amount of the estimated future tax deductions arising from estimated policyholder reserves, which will be deductible from future taxable income when actual costs are incurred, and which can only be realized if sufficient tax-basis income is generated in future periods to enable the tax deduction to be taken. + References Reference 1: http://www.xbrl.org/2009/role/commonPracticeRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 6 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32621-109319 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 8 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32632-109319 + Details
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