Income Taxes - Summary of Deferred Tax Assets and Deferred Tax Liabilities (Detail) - USD ($) $ in Thousands	Jun. 30, 2021	Dec. 31, 2020
Deferred tax assets:
Allowance for loan losses	$ 1,008	$ 877
Fair value adjustment on acquired loans	515	535
Alternative minimum tax credit	98	98
Net operating loss carryforwards	1,665	1,872
Other	(253)	(240)
Total gross deferred tax assets before valuation allowance	3,033	3,142
Valuation allowance	0	(3,044)
Net deferred tax assets	$ 3,033	$ 98

Deferred tax assets on fair value adjustment on acquired loans.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

+ References

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Amount after allocation of valuation allowances of deferred tax asset attributable to deductible temporary differences and carryforwards.

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Amount before allocation of valuation allowances of deferred tax asset attributable to deductible operating loss carryforwards.

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Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary differences, classified as other.

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Amount, before allocation of a valuation allowances, of deferred tax assets attributable to deductible tax credit carryforwards including, but not limited to, research, foreign, general business, alternative minimum tax, and other deductible tax credit carryforwards.

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Amount, before allocation of valuation allowance, of deferred tax asset attributable to deductible temporary difference from allowance for credit loss on accounts receivable.

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Amount of deferred tax assets for which it is more likely than not that a tax benefit will not be realized.

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