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INVESTMENTS IN QUALIFIED AFFORDABLE HOUSING PARTNERSHIPS, TAX CREDIT AND OTHER INVESTMENTS, NET (Details) - USD ($) $ in Thousands | 3 Months Ended |
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Mar. 31, 2016 | Mar. 31, 2015 | Dec. 31, 2015
INVESTMENTS IN QUALIFIED AFFORDABLE HOUSING PARTNERSHIPS, TAX CREDIT AND OTHER INVESTMENTS, NET |  |  |
Minimum compliance period for qualified affordable housing partnerships to fully utilize the tax credits | 15 years |  |
Investments in qualified affordable housing partnerships, net | $ 186,999 |  | $ 193,978
Accrued expenses and other liabilities — Unfunded commitments | 57,936 |  | $ 61,525
Tax credits and other tax benefits recognized | 9,452 | $ 8,775 |
Amortization expense included in income tax expense | $ 6,966 | $ 6,244 |

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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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