Other Income and Other Expense

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 June 30				Six Months Ended June 30
(Dollars in thousands)	2018		2017		2018		2017
All other income and commissions:
Other service charges	$	3,728	$	3,109	$	8,076	$	6,093
ATM and interchange fees	3,413		3,083		6,680		5,861
Dividend income (a)	3,124		—		5,373		—
Mortgage banking	2,431		1,268		4,977		2,529
Letter of credit fees	1,295		1,122		2,544		2,158
Electronic banking fees	1,228		1,306		2,432		2,629
Deferred compensation	991		1,491		1,442		3,318
Insurance commissions	476		592		1,233		1,475
Other	2,748		2,646		9,920		4,945
Total	$	19,434	$	14,617	$	42,677	$	29,008
All other expense:
Travel and entertainment	$	5,131	$	3,162	$	8,114	$	5,510
Other insurance and taxes	2,752		2,443		5,417		4,833
Supplies	1,987		1,093		3,823		1,956
Employee training and dues	1,849		1,453		3,628		2,996
Non-service components of net periodic pension and post-retirement cost	1,530		851		2,034		1,328
Customer relations	1,358		1,543		2,421		2,879
Tax credit investments	1,079		942		2,216		1,884
Miscellaneous loan costs	1,035		699		2,177		1,321
OREO	810		446		918		650
Litigation and regulatory matters	16		533		2,150		241
Other (b)	33,452		12,051		53,433		20,843
Total	$	50,999	$	25,216	$	86,331	$	44,441

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.


(b)	Expense increase for the three and six months ended June 30, 2018 largely attributable to acquisition- and integration-related expenses associated with the CBF acquisition. See Note 2 - Acquisitions and Divestitures for additional information.