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

			Quarters ended September 30,				Nine months ended September 30,
(In thousands)			2013		2012		2013		2012
Amortization of loss share indemnification asset		$	(37,681)	$	(29,184)	$	(116,442)	$	(95,972)
80% mirror accounting on credit impairment losses^[1]			13,946		18,095		53,329		60,943
80% mirror accounting on reimbursable expenses			25,641		7,577		45,555		20,619
80% mirror accounting on recoveries on covered assets, including
	rental income on OREOs, subject to reimbursement to the FDIC		(11,533)		(199)		(14,802)		(774)
80% mirror accounting on amortization of contingent liability on
	unfunded commitments		(87)		(248)		(473)		(744)
Change in true-up payment obligation			(5,322)		(2,991)		(12,573)		(4,849)
Other			170		243		519		1,390
Total FDIC loss share (expense) income		$	(14,866)	$	(6,707)	$	(44,887)	$	(19,387)
[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.