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Income Taxes - Significant Portions of Deferred Tax Liabilities and Deferred Tax Assets (Detail) (USD $) In Thousands, unless otherwise specified | Sep. 30, 2013 Successor Ambac [Member] | Dec. 31, 2012 Predecessor Ambac [Member]
--- | --- | ---
Deferred tax liabilities: |  |
Insurance intangible | $ 567,333 |
Variable interest entities | 21,755 | 22,015
Deferred acquisition costs |  | 57,262
Unearned premiums and credit fees | 8,453 | 22,714
Unrealized gains on investments | 12,823 |
Other | 1,955 | 17,251
Total deferred tax liabilities | 612,319 | 119,242
Deferred tax assets: |  |
Unrealized losses & impairments on investments |  | 12,605
Net operating loss and capital carryforward | 2,110,938 | 2,857,926
Loss reserves | 777,991 | 490,677
Compensation | 8,030 | 7,184
Other | 3,422 | 5,687
Sub-total deferred tax assets | 2,900,381 | 3,374,079
Valuation allowance | 2,289,673 | 3,256,423
Total deferred tax assets | 610,708 | 117,656
Net deferred tax liability | $ (1,611) | $ (1,586)

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