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 September 30						Nine Months Ended September 30
(Dollars in thousands)	2018			2017			2018			2017
All other income and commissions:
Other service charges	$	3,758		$	2,954		$	11,609		$	9,047
ATM and interchange fees	3,263			3,137			9,943			8,998
Dividend income (a)	2,757			—			8,130			—
Mortgage banking	2,533			1,354			7,510			3,883
Deferred compensation	1,458			1,128			2,900			4,446
Electronic banking fees	1,309			1,282			3,741			3,911
Letter of credit fees	1,307			1,211			3,851			3,369
Insurance commissions	396			567			1,629			2,042
Gain/(loss) on extinguishment of debt (b)	(1		)	(14,329		)	(1		)	(14,329		)
Other	5,875			2,739			16,020			7,684
Total	$	22,655		$	43		$	65,332		$	29,051
All other expense:
Travel and entertainment	$	3,988		$	2,798		$	12,102		$	8,308
Other insurance and taxes	2,761			2,396			8,178			7,229
Employee training and dues	1,682			1,198			5,310			4,194
Supplies	1,635			928			5,458			2,884
Non-service components of net periodic pension and post-retirement cost	1,585			454			3,619			1,782
Tax credit investments	1,370			762			3,586			2,646
Customer relations	1,328			1,361			3,749			4,240
OREO	1,256			303			2,174			953
Miscellaneous loan costs	543			757			2,720			2,078
Litigation and regulatory matters	(1,541		)	8,162			609			8,403
Other (c)	11,094			8,994			64,527			29,837
Total	$	25,701		$	28,113		$	112,032		$	72,554

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)	Loss on extinguishment of debt for three and nine months ended September 30, 2017 relates to the repurchase of equity securities previously included in a financing transaction.


(c)	Expense increase for the nine months ended September 30, 2018 largely attributable to an increase in acquisition- and integration-related expense primarily associated with the CBF acquisition. See Note 2 - Acquisitions and Divestitures for additional information.