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INVESTMENTS IN QUALIFIED AFFORDABLE HOUSING PARTNERSHIPS, TAX CREDIT AND OTHER INVESTMENTS, NET (Details 3) - USD ($) $ in Thousands | 12 Months Ended
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Dec. 31, 2015 | Dec. 31, 2014 | Dec. 31, 2013
INVESTMENTS IN QUALIFIED AFFORDABLE HOUSING PARTNERSHIPS, TAX CREDIT AND OTHER INVESTMENTS, NET |  |  |  |
Investments in qualified affordable housing partnerships, net | [1] | $ 193,978 | $ 178,962 |
Accrued expenses and other liabilities — Unfunded commitments |  | 61,525 | 43,311 |
Tax credits and other tax benefits recognized |  | 38,271 | 32,613 | $ 29,084
Amortization expense included in income tax expense |  | $ 26,814 | $ 21,428 | $ 20,824
[1] | Prior period was restated to reflect the retrospective application of adopting the new accounting guidance related to the Company’s investments in qualified affordable housing projects Accounting Standards Update (“ASU”) 2014-01. Please see Note 9 — Investments in Qualified Affordable Housing Partnerships, Tax Credit and Other Investments, Net to the Consolidated Financial Statements for additional information.

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- Definition Amount of affordable housing tax credits and other tax benefits recognized. + References Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 323 -SubTopic 740 -Section 50 -Paragraph 2 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=49127445&loc=SL49122993-202985 + Details
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