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Income Taxes (Tables) | 12 Months Ended
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Dec. 31, 2017
Income Tax Disclosure [Abstract] |
Schedule of Effective Income Tax Reconciliation | Income tax expense differed from the amount computed by applying the federal income tax rate of 35% to total income before income taxes as a result of the following:
|  | Year Ended December 31, |
In thousands |  | 2017 |  |  | 2016 |  |  | 2015 |
Federal tax expense at statutory rate |  | $ | 14,090 |  |  | $ | 13,632 |  |  | $ | 13,349 |
Increase (reduction) in income taxes resulting from: |  |  |  |  |  |  |  |  |  |  |  |
State tax, net of federal benefit |  |  | 1,253 |  |  |  | 1,275 |  |  |  | 1,098 |
Non-deductible compensation |  |  | — |  |  |  | — |  |  |  | 378 |
Tax rate change |  |  | (3,122 | ) |  |  | — |  |  |  | — |
Excess tax benefits from share-based awards |  |  | (1,603 | ) |  |  | — |  |  |  | — |
Research and development tax credits |  |  | (400 | ) |  |  | — |  |  |  | — |
Other |  |  | 76 |  |  |  | 10 |  |  |  | (51 | )
|  | $ | 10,294 |  |  | $ | 14,917 |  |  | $ | 14,774 |
Income Tax Expense Attributable to Total Income Before Income Taxes | Income tax expense attributable to total income before income taxes consists of the following for the periods indicated:
|  | Year Ended December 31, |
In thousands |  | 2017 |  |  | 2016 |  |  | 2015 |
Current: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  | $ | 4,479 |  |  | $ | 11,431 |  |  | $ | 13,037 |
State and local |  |  | 821 |  |  |  | 1,584 |  |  |  | 1,859 |
|  |  | 5,300 |  |  |  | 13,015 |  |  |  | 14,896 |
Deferred: |  |  |  |  |  |  |  |  |  |  |  |
Federal |  |  | 4,464 |  |  |  | 1,694 |  |  |  | (104 | )
State and local |  |  | 530 |  |  |  | 208 |  |  |  | (18 | )
|  |  | 4,994 |  |  |  | 1,902 |  |  |  | (122 | )
Total |  | $ | 10,294 |  |  | $ | 14,917 |  |  | $ | 14,774 |
Net Deferred Tax Assets and Liabilities | Net deferred tax assets and liabilities consist of the following as of the periods indicated:
|  | December 31, |
In thousands |  | 2017 |  |  | 2016 |
Deferred tax assets: |  |  |  |  |  |  |  |
Allowance for credit losses |  | $ | 6,491 |  |  | $ | 15,823 |
Unearned insurance premiums |  |  | 2,971 |  |  |  | 2,612 |
Share-based compensation |  |  | 2,314 |  |  |  | 2,888 |
Amortization of intangible assets |  |  | 424 |  |  |  | 675 |
Accrued expenses |  |  | 391 |  |  |  | 565 |
State net operating loss carryforward |  |  | 300 |  |  |  | 32 |
Deferred contract incentive |  |  | 163 |  |  |  | 307 |
Other |  |  | 206 |  |  |  | 50 |
Gross deferred tax assets |  |  | 13,260 |  |  |  | 22,952 |
Deferred tax liabilities: |  |  |  |  |  |  |  |
Fair market value adjustment of finance receivables |  |  | 12,410 |  |  |  | 17,448 |
Tax over book depreciation |  |  | 3,463 |  |  |  | 2,266 |
Deferred loan costs |  |  | 1,633 |  |  |  | 2,283 |
Prepaid expenses |  |  | 395 |  |  |  | 724 |
Other |  |  | 320 |  |  |  | 198 |
Gross deferred tax liabilities |  |  | 18,221 |  |  |  | 22,919 |
Net deferred tax asset (liability) |  | $ | (4,961 | ) |  | $ | 33 |

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- Definition Tabular disclosure of the components of income tax expense attributable to continuing operations for each year presented including, but not limited to: current tax expense (benefit), deferred tax expense (benefit), investment tax credits, government grants, the benefits of operating loss carryforwards, tax expense that results from allocating certain tax benefits either directly to contributed capital or to reduce goodwill or other noncurrent intangible assets of an acquired entity, adjustments of a deferred tax liability or asset for enacted changes in tax laws or rates or a change in the tax status of the entity, and adjustments of the beginning-of-the-year balances of a valuation allowance because of a change in circumstances that causes a change in judgment about the realizability of the related deferred tax asset in future years. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32639-109319 + Details
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- Definition Tabular disclosure of the components of net deferred tax asset or liability recognized in an entity's statement of financial position, including the following: the total of all deferred tax liabilities, the total of all deferred tax assets, the total valuation allowance recognized for deferred tax assets. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32537-109319 + Details
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- Definition Tabular disclosure of the reconciliation using percentage or dollar amounts of the reported amount of income tax expense attributable to continuing operations for the year to the amount of income tax expense that would result from applying domestic federal statutory tax rates to pretax income from continuing operations. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 12 -URI http://asc.fasb.org/extlink&oid=84230637&loc=d3e32687-109319 + Details
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