Revenue Recognition

9 Months Ended

Sep. 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 nine months ended September 30:

	Three months ended
	September 30,
(dollars in thousands)
Noninterest Income	2022		2021
In-scope of Topic 606:
Service charges on deposit accounts	$	107	$	99
ATM fees		127		125
Overdraft fees		305		275
Safe deposit box rental		24		24
Loan related service fees		104		314
Debit card fees		624		584
Fiduciary activities		219		209
Commissions on mutual funds and annuities		31		34
Gains on sales of other real estate owned		—		31
Other income		345		160
Noninterest Income (in-scope of Topic 606)		1,886		1,855
Out-of-scope of Topic 606:
Net realized gains on sales of securities		—		35
Loan servicing fees		24		30
Gains on sales of loans		1		39
Earnings on and proceeds from bank-owned life insurance		267		200
Noninterest Income (out-of-scope of Topic 606)		292		304
Total Noninterest Income	$	2,178	$	2,159

	Nine months ended
	September 30,
(dollars in thousands)
Noninterest Income	2022		2021
In-scope of Topic 606:
Service charges on deposit accounts	$	312	$	294
ATM fees		340		333
Overdraft fees		909		733
Safe deposit box rental		70		77
Loan related service fees		626		963
Debit card fees		1,879		1,661
Fiduciary activities		634		550
Commissions on mutual funds and annuities		98		98
Gains on sales of other real estate owned		427		31
Other income		1,760		486
Noninterest Income (in-scope of Topic 606)		7,055		5,226
Out-of-scope of Topic 606:
Net realized gains on sales of securities		—		56
Loan servicing fees		58		109
Gains on sales of loans		1		177
Earnings on and proceeds from bank-owned life insurance		892		767
Noninterest Income (out-of-scope of Topic 606)		951		1,109
Total Noninterest Income	$	8,006	$	6,335