Note 14 q Other Income and Other Expense

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



(Dollars in thousands)	2011				2010				2009

All other income and commissions:
Bankcard income		$	22,388			$	19,761			$	20,161
Bank-owned life insurance			19,615				25,898				19,744
ATM interchange fees			13,690				14,169				11,335
Other service charges			12,182				10,368				11,619
Letter of credit fees			6,282				6,493				5,989
Electronic banking fees			6,225				7,111				6,020
Gains on extinguishment of debt			5,761				17,060				16,412
Remittance processing			931				2,008				11,765
Reinsurance fees			178				2,310				9,130
Deferred compensation (a)			(517	)			3,621				7,497
Other			31,103				24,580				29,590

Total		$	117,838			$	133,379			$	149,262

All other expense:
Losses from litigation and regulatory matters (b)		$	41,279			$	2,398			$	3,466
Low income housing expense			20,356				22,229				22,000
Advertising and public relations			16,884				22,840				21,857
Other insurance and taxes			13,721				11,523				11,872
Travel and entertainment			8,324				9,800				8,992
Customer relations			4,908				6,994				7,777
Employee training and dues			4,770				4,634				5,048
Bank examinations costs			4,500				4,578				4,884
Supplies			3,800				4,519				4,483
Loan insurance expense (c)			2,907				(686	)			7,811
Federal service fees			1,435				2,610				5,078
Other (d)(e)(f)			39,069				21,856				77,963

Total		$	161,953			$	113,295			$	181,231

Certain previously reported amounts have been reclassified to agree with current presentation.

(a)

Deferred compensation market value adjustments are mirrored by adjustments to employee compensation, incentives, and benefits expense.

(b)

2011 includes a $36.7 million litigation settlement. See Note 18 – Contingencies and Other Disclosures.

(c)

2010 includes cancellation of an HLTV insurance contract and return of $3.8 million of premiums.

(d)

Includes a portion of net charges for restructuring, repositioning, and efficiency initiatives. See Note 26.

(e)

Includes net expense reversals related to Visa litigation matters of $3.3 million, $13.0 million, and $7.0 million in 2011, 2010, and 2009, respectively.

(f)

2011 includes a $9.4 million increase in derivative liabilities associated with prior sales of Visa shares related to an expected decline in the conversion ratio for Visa class B shares.