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Income Taxes - Temporary Differences in Financial Statement Carrying Amounts and Tax Bases of Assets and Liabilities (Detail) - USD ($) | Dec. 31, 2023 | Dec. 31, 2022
--- | --- | ---
Deferred tax asset |  |
Inventories | $ 2,764,000 | $ 2,401,000
Program accrual | 9,742,000 | 8,277,000
Vacation pay accrual | 864,000 | 772,000
Accrued bonuses | 37,000 | 1,707,000
Bad debt expense | 2,143,000 | 1,450,000
Stock compensation | 1,536,000 | 1,414,000
Domestic NOL carryforward | 543,000 | 609,000
Foreign NOL carryforward | 6,322,000 | 2,554,000
Tax credits | 1,582,000 | 842,000
Lease liability | 5,812,000 | 6,209,000
Accrued expenses | 696,000 | 570,000
Unrealized foreign exchange loss | (1,182,000) | 3,220,000
Capitalized R&D costs | 7,140 | 4,600
Deferred tax assets | 37,999,000 | 34,625,000
Less valuation allowance | (3,317,000) | (3,853,000)
Deferred tax assets, net | 34,682,000 | 30,772,000
Deferred tax liabilities |  |
Plant and equipment, principally due to differences in depreciation and capitalized interest | 32,336,000 | 36,158,000
Lease assets | 5,617,000 | 6,079,000
Prepaid expenses | 1,406,000 | 1,685,000
Deferred revenue | 0 | 777,000
Other | 366,000 | 529,000
Deferred tax liabilities | 39,725,000 | 45,228,000
Total net deferred tax liabilities | $ 5,043,000 | $ 14,456,000

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