Revenue Recognition

6 Months Ended

Jun. 30, 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 and six months ended June 30:

	Three months ended
	June 30,
(dollars in thousands)
Noninterest Income	2022		2021
In-scope of Topic 606:
Service charges on deposit accounts	$	106	$	98
ATM fees		108		107
Overdraft fees		316		230
Safe deposit box rental		23		25
Loan related service fees		252		404
Debit card fees		627		586
Fiduciary activities		214		181
Commissions on mutual funds and annuities		26		29
Gains on sales of other real estate owned		—		—
Other income		351		171
Noninterest Income (in-scope of Topic 606)		2,023		1,831
Out-of-scope of Topic 606:
Net realized gains on sales of securities		—		—
Loan servicing fees		17		53
Gains on sales of loans		—		109
Earnings on and proceeds from bank-owned life insurance		449		194
Noninterest Income (out-of-scope of Topic 606)		466		356
Total Noninterest Income	$	2,489	$	2,187

	Six months ended
	June 30,
(dollars in thousands)
Noninterest Income	2022		2021
In-scope of Topic 606:
Service charges on deposit accounts	$	205	$	195
ATM fees		213		207
Overdraft fees		604		458
Safe deposit box rental		46		53
Loan related service fees		522		649
Debit card fees		1,255		1,078
Fiduciary activities		416		341
Commissions on mutual funds and annuities		66		64
Gains on sales of other real estate owned		427		—
Other income		1,414		326
Noninterest Income (in-scope of Topic 606)		5,168		3,371
Out-of-scope of Topic 606:
Net realized gains on sales of securities		—		21
Loan servicing fees		35		78
Gains on sales of loans		—		138
Earnings on and proceeds from bank-owned life insurance		625		568
Noninterest Income (out-of-scope of Topic 606)		660		805
Total Noninterest Income	$	5,828	$	4,176