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Tax Effects of Temporary Differences That Give Rise to Significant Portions of Net Deferred Tax Assets (Detail) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax assets: |  |
Discounted unpaid losses and loss adjustment expenses | $ 9,522 | $ 8,696
Unearned premiums | 10,581 | 11,049
Net operating loss carryforward | 24,454 | 28,584
Partnership K1 basis differences | 1,234 | 795
Loss on derivative instruments | 0 | 1,763
Capital loss carry forwards | 2,338 |
Investment impairments | 124 | 147
Stock options | 1,465 | 2,008
Stat-to-GAAP reinsurance reserve | 1,668 | 1,517
Unrealized loss on securities available-for-sale | 10,568 | 0
Depreciation and amortization | 1,211 | 1,613
Intercompany transfers | 0 | 0
Other | 1,353 | 1,826
Total deferred tax assets | 64,518 | 57,998
Deferred tax liabilities: |  |
Intangible assets | 3,146 | 4,395
Unrealized gain on securities available-for-sale and investments in limited partnerships included in accumulated other comprehensive income | 0 | 1,601
Deferred acquisition costs | 13,628 | 12,670
Partnership K1 basis differences | 0 | 1,709
Other | 645 | 294
Total deferred tax liabilities | 17,419 | 20,669
Total net deferred tax assets | $ 47,099 | $ 37,329

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