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Income Taxes - Significant Portions of Deferred Tax Liabilities and Deferred Tax Assets (Detail) (USD $) In Thousands, unless otherwise specified | Dec. 31, 2013 | Dec. 31, 2013 Successor Ambac [Member] | Dec. 31, 2012 Predecessor Ambac [Member]
--- | --- | --- | ---
Deferred tax liabilities: |  |  |
Insurance intangible |  | $ 559,288 |
Variable interest entities |  | 131,137 | 22,015
Investments |  | 168,653 |
Deferred acquisition costs |  |  | 57,262
Unearned premiums and credit fees |  | 38,826 | 22,714
Other |  | 2,221 | 17,251
Total deferred tax liabilities |  | 900,125 | 119,242
Deferred tax assets: |  |  |
Unrealized losses & impairments on investments |  |  | 12,605
Net operating loss and capital carryforward |  | 2,177,029 | 2,857,926
Loss reserves |  | 634,692 | 490,677
Compensation |  | 8,724 | 7,184
AMT Credits | 60,000 | 4,269 |
Other |  | 58,581 | 5,687
Sub-total deferred tax assets |  | 2,883,295 | 3,374,079
Valuation allowance |  | 1,985,369 | 3,256,423
Total deferred tax assets |  | 897,926 | 117,656
Net deferred tax liability |  | $ 2,199 | $ 1,586

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