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Income Taxes - Schedule of Company's Deferred Income Tax Assets and Liabilities (Detail) - USD ($) $ in Thousands | Dec. 31, 2024 | Dec. 31, 2023
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Deferred income tax assets: |  |
Discounting of net unpaid loss and loss adjustment expenses | $ 14,552 | $ 15,035
Unearned premiums | 6,257 | 6,072
Accrued expenses and other | 2,145 | 2,103
State income tax | 2,501 | 2,495
Accrued policyholder dividends | 1,408 | 1,723
Accrued insurance-related assessments | 1,557 | 1,870
Total deferred tax assets | 28,420 | 29,298
Deferred income tax liabilities: |  |
Deferred policy acquisition costs | (4,737) | (4,578)
Net unrealized gain on securities available-for-sale | (2,389) | (839)
Property and equipment and other | (130) | (365)
Salvage and subrogation | (302) | (284)
Loss reserves adjustment | (1,414) | (2,829)
Total deferred income tax liabilities | (8,972) | (8,895)
Net deferred income taxes | $ 19,448 | $ 20,403

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- Definition Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Topic 740 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 2 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org/1943274/2147482685/740-10-50-2 + Details
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