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Temporary Differences in Financial Statement Carrying Amounts and Tax Bases of Assets and Liabilities (Detail) - USD ($) $ in Thousands | Dec. 31, 2022 | Dec. 31, 2021
--- | --- | ---
Deferred tax asset |  |
Inventories | $ 2,401 | $ 1,777
Program accrual | 8,277 | 9,098
Vacation pay accrual | 772 | 792
Accrued bonuses | 1,707 | 1,250
Bad debt expense | 1,450 | 1,361
Stock compensation | 1,414 | 1,532
Domestic NOL carryforward | 609 | 675
Foreign NOL carryforward | 2,554 | 1,718
Tax credits | 842 | 807
Lease liability | 6,209 | 6,718
Accrued expenses | 570 | 723
Unrealized foreign exchange loss | 3,220 | 3,847
Section 174 capitalized costs | 4,600 | 0
Other | 0 | 744
Deferred tax assets | 34,625 | 31,042
Less valuation allowance | (3,853) | (4,262)
Deferred tax assets, net | 30,772 | 26,780
Deferred tax liabilities |  |
Plant and equipment, principally due to differences in depreciation and capitalized interest | 36,158 | 37,113
Lease assets | 6,079 | 6,600
Prepaid expenses | 1,685 | 1,666
Deferred revenue | 777 | 1,014
Other | 529 | 123
Deferred tax liabilities | 45,228 | 46,516
Total net deferred tax liabilities | $ 14,456 | $ 19,736

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