Other Assets

Other assets consisted of the following at December 31, 2017 and 2016:



(in thousands)	2017		2016
Accrued interest receivable	$	64,044	$	56,042
Derivative assets	32,256		47,501
Low-income housing tax credit investments	29,959		23,021
Prepaid expenses	21,047		19,013
Investment in unconsolidated trust subsidiaries	14,277		14,277
Income taxes receivable	13,360		4,841
Insurance premium receivable	9,555		7,557
Commercial servicing asset	5,169		6,391
Other	34,351		48,994
Total	$	224,018	$	227,637

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; amortization of the investment in qualified affordable housing projects is recorded in the provision for income taxes together with the tax credits and benefits received. The Company recognized $3.1 million of proportional amortization as a component of income tax expense for the year ended December 31, 2017, which includes $765,000 of additional amortization resulting from the Tax Cuts and Jobs Act of 2017, and recognized $3.0 million in affordable housing tax credits and other tax benefits during the year. The Company recognized $1.8 million of proportional amortization as a component of income tax expense for the year ended December 31, 2016 and recognized $2.4 million in affordable housing tax credits and other tax benefits during 2016. The Company has federal low income housing tax credit carryforwards of $7.1 million and $7.9 million as of December 31, 2017 and 2016, respectively. The Company's remaining capital commitments to these partnerships at December 31, 2017 and 2016 were approximately $18.2 million and $12.7 million, respectively. Such amounts are included in other liabilities on the consolidated balance sheets.