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



(Dollars in thousands)	2018			2017				2016
All other income and commissions:
Other service charges	$	15,122		$	12,532			$	11,731
ATM and interchange fees	13,354			12,425				11,965
Mortgage banking	10,587			4,649				10,215
Dividend income (a)	10,555			—			—	—
Letter of credit fees	5,298			4,661				4,103
Electronic banking fees	5,134			5,082				5,477
Insurance commissions	2,096			2,514				2,981
Gain/(loss) on extinguishment of debt (b)	(15		)	(14,329		)		—
Deferred compensation (c)	(3,224		)	6,322				3,025
Other	19,488			11,029				14,734
Total	$	78,395		$	44,885			$	64,231
All other expense:
Travel and entertainment	$	16,442		$	11,462			$	10,275
Other insurance and taxes	9,684			9,686				10,891
Employee training and dues	7,218			5,551				5,691
Supplies	6,917			4,106				4,434
Customer relations	5,583			5,750				6,255
Non-service components of net periodic pension and post-retirement cost	5,251			2,144				(666		)
Tax credit investments	4,712			3,468				3,349
Miscellaneous loan costs	3,732			2,751				2,586
OREO	2,630			1,006				773
Litigation and regulatory matters	644			40,517				30,469
Other (d)	73,223			48,693				41,391
Total	$	136,036		$	135,134			$	115,448

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 - Summary of Significant Accounting Policies 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 2018, these amounts were included in Interest income on the Consolidated Statements of Income.


(b)	Loss on extinguishment of debt for 2017 relates to the repurchase of equity securities previously included in a financing transaction.


(c)	Amounts are driven by market conditions and are mirrored by changes in deferred compensation expense which is included in employee compensation expense.


(d)	Expense increase for 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.