The caption of FDIC loss share (expense) income in the consolidated statements of operations consists of the following major categories:

			Quarters ended June 30,				Six months ended June 30,
(In thousands)			2013		2012		2013		2012
Amortization of loss share indemnification asset		$	(38,557)	$	(37,413)	$	(78,761)	$	(66,788)
80% mirror accounting on credit impairment losses^[1]			25,338		29,426		39,383		42,848
80% mirror accounting on reimbursable expenses			12,131		10,775		19,914		13,042
80% mirror accounting on amortization of contingent liability on
	unfunded commitments		(193)		(248)		(386)		(496)
Change in true-up payment obligation			(476)		(236)		(7,251)		(1,858)
Other			(1,998)		271		(2,920)		572
Total FDIC loss share (expense) income		$	(3,755)	$	2,575	$	(30,021)	$	(12,680)
[1] Reductions in expected cash flows for ASC 310-30 loans, which may impact the provision for loan losses, may consider reductions in both principal and interest cash flow expectations. The amount covered under the FDIC loss sharing agreements for interest not collected from borrowers is limited under the agreements (approximately 90 days); accordingly, these amounts are not subject fully to the 80% mirror accounting.