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

			Quarters ended March 31,
(In thousands)			2014		2013
Amortization of loss share indemnification asset		$	(48,946)	$	(40,204)
80% mirror accounting on credit impairment losses^[1]			15,090		14,045
80% mirror accounting on reimbursable expenses			12,745		7,783
80% mirror accounting on discount accretion on loans and unfunded
	commitments accounted for under ASC 310-20		-		(193)
80% mirror accounting on recoveries on covered assets, including rental income on OREOs, subject
	to reimbursement to the FDIC		(4,392)		(1,101)
Change in true-up payment obligation			1,168		(6,775)
Other			129		179
Total FDIC loss share (expense) income		$	(24,206)	$	(26,266)
[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.