Other Assets

Other assets consisted of the following at December 31, 2015 and 2014:



(in thousands)	2015		2014
Accrued interest receivable	$	52,835	$	48,343
Derivative assets	43,549		29,210
Low-income housing tax credit investments	15,889		12,311
Prepaid expenses	15,021		44,031
Investment in unconsolidated trust subsidiaries	14,277		14,296
Income taxes receivable	10,715		18,663
Commercial servicing asset	7,944		9,329
Other	42,266		51,935
Total	$	202,496	$	228,118

The Company invests in limited partnerships that operate qualified affordable housing projects to receive tax benefits in the form of tax deductions from operating losses and tax credits. The Company accounts for the investments using the proportional amortization method. The Company adopted ASU 2014-01 in the first quarter of 2015; amortization of the investment in qualified affordable housing projects is now recorded in the provision for income taxes together with the tax credits and benefits received. Previously, the amortization was recorded as other non-interest income. The Company recognized $1.7 million as a component of income tax expense for the year ended December 31, 2015 and recognized $1.4 million in affordable housing tax credits and other tax benefits during the year. After restatement, the Company recognized $1.9 million as a component of income tax expense for the year ended December 31, 2014 and recognized $2.0 million in affordable housing tax credits and other tax benefits during the previous year. The Company has federal low income housing tax credits of $7.1 million as of December 31, 2015 and 2014. The Company's remaining capital commitments to these partnerships at December 31, 2015 and 2014 were approximately $7.1 million and $5.3 million, respectively. Such amounts are included in other liabilities on the consolidated balance sheets.