Revenue Recognition

3 Months Ended

Mar. 31, 2022

Revenue Recognition [Abstract]

Revenue Recognition

2.           Revenue Recognition

Under ASC Topic 606, management determined that the primary sources of revenue emanating from interest and dividend income on loans and investments along with noninterest revenue resulting from investment security gains, loan servicing, gains on the sale of loans sold and earnings on bank-owned life insurance are not within the scope of this Topic.

The following presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the three months ended March 31:

	Three months ended
	March 31,
(dollars in thousands)
Noninterest Income	2022		2021
In-scope of Topic 606:
Service charges on deposit accounts	$	99	$	97
ATM fees		105		101
Overdraft fees		288		228
Safe deposit box rental		22		27
Loan related service fees		269		245
Debit card fees		628		492
Fiduciary activities		202		160
Commissions on mutual funds and annuities		41		36
Gains on sales of other real estate owned		427		3
Other income		1,063		154
Noninterest Income (in-scope of Topic 606)		3,144		1,543
Out-of-scope of Topic 606:
Net realized gains on sales of securities		—		21
Loan servicing fees		18		25
Gains on sales of loans		—		29
Earnings on and proceeds from bank-owned life insurance		176		374
Noninterest Income (out-of-scope of Topic 606)		194		449
Total Noninterest Income	$	3,338	$	1,992