Other real estate owned ( " OREO " ) expense increased $ 2.1 million primarily due to a $ 1.6 million provision for OREO write-down and a $ 518,000 increase in OREO operating expense in the first quarter of 2009 compared to the same quarter a year ago . Federal Deposit Insurance Corporation ( " FDIC " ) and State assessments increased to $ 2.9 million in the first quarter of 2009 from $ 291,000 in the same quarter a year ago . Expense from operations of affordable housing investments increased $ 873,000 to $ 1.7 million compared to $ 0.8 million in the same quarter a year ago as a result of additional investments in affordable housing projects and a higher cash distribution in the same quarter a year ago . Occupancy expense increased $ 838,000 primarily due to increases in depreciation expense of $ 737,000 and relocation expenses of $ 153,000 related to our new administrative office at 9650 Flair Drive , El Monte which opened in January 2009 . Professional service expense increased $ 582,000 , or 24.4 % , due to increases in legal expenses , collection expenses , and information technology consulting expenses .