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Temporary Differences in Financial Statement Carrying Amounts and Tax Bases of Assets and Liabilities (Detail) - USD ($) $ in Thousands | Dec. 31, 2020 | Dec. 31, 2019
--- | --- | ---
Deferred tax asset |  |
Inventories | $ 1,416 | $ 2,912
State income taxes |  | 328
Program accrual | 7,306 | 7,529
Vacation pay accrual | 815 | 756
Accrued bonuses | 589 | 599
Bad debt expense | 952 | 627
Stock compensation | 2,079 | 2,755
NOL carryforward | 2,142 | 1,141
Tax credits | 931 | 824
Lease liability | 3,378 | 3,308
Accrued expenses | 347 | 334
Other | 967 | (125)
Deferred tax asset | 20,922 | 20,988
Deferred tax liability |  |
Plant and equipment, principally due to differences in depreciation and capitalized interest | 36,878 | 35,545
Lease asset | 3,332 | 3,265
Prepaid expenses | 1,508 | 1,323
Deferred tax liability | 41,718 | 40,133
Total net deferred tax liability | $ 20,796 | $ 19,145

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