A summary of accrued interest receivable and other assets was as follows:


	September 30, 2024		December 31, 2023
	(In Thousands)
Accrued interest receivable	$	12,906	$	13,275
Net deferred tax asset		9,641		9,508
Investment in historic development entities		4,866		2,393
Investment in low-income housing development entities		41,059		33,303
Investment in limited partnerships		16,465		15,027
Prepaid expenses		5,425		4,269
Other assets		13,345		13,283
Total accrued interest receivable and other assets	$	103,707	$	91,058

For the nine months ended September 30, 2024 and 2023, the Corporation amortized tax credit investments of $3.9 million and $2.9 million respectively, and recognized tax credits and other benefits for the nine months ended September 30, 2024 and 2023 of $5.0 million and $4.0 million, respectively, within the income tax expense line on the unaudited Consolidated Statements of Income.