Following is detail of All other income and commissions and All other expense as presented in the Consolidated Condensed Statements of Income:



	Three Months Ended March 31
(Dollars in thousands)	2018		2017
All other income and commissions:
Other service charges	$	5,124	$	2,984
ATM and interchange fees	3,267		2,778
Dividend income (a)	2,249		—
Mortgage banking	1,770		1,261
Letter of credit fees	1,249		1,036
Electronic banking fees	1,204		1,323
Insurance commissions	757		883
Deferred compensation	451		1,827
Other	7,172		2,299
Total	$	23,243	$	14,391
All other expense:
Travel and entertainment	$	2,983	$	2,348
Other insurance and taxes	2,665		2,390
Litigation and regulatory matters	2,134		(292		)
Supplies	1,836		863
Employee training and dues	1,779		1,543
Miscellaneous loan costs	1,142		622
Tax credit investments	1,137		942
Customer relations	1,063		1,336
Non-service components of net periodic pension and post-retirement cost	504		477
OREO	108		204
Other	19,981		8,792
Total	$	35,332	$	19,225

Certain previously reported amounts have been revised to reflect the retroactive effect of the adoption of ASU 2017-07 “Improving the Presentation of Net Periodic Pension Cost and Net Periodic Postretirement Benefit Cost.” See Note 1 - Financial Information for additional information.


(a)	Effective January 1, 2018, FHN adopted ASU 2016-01, “Recognition and Measurement of Financial Assets and Financial Liabilities” and began recording dividend income from FRB and FHLB holdings in Other income. Prior to first quarter 2018 these amounts were included in Interest income on the Consolidated Condensed Statements of Income.