23.SEGMENT REPORTING

The Company has two reportable segments: HarborOne Bank and HarborOne Mortgage. Revenue from HarborOne Bank consists primarily of interest earned on loans and investment securities and service charges on deposit accounts. Revenue from HarborOne Mortgage comprises interest earned on loans and fees received as a result of the residential mortgage origination, sale and servicing process.

The accounting policies of the reportable segments are the same as those described in the summary of significant accounting policies. Segment profit and loss is measured by net income on a legal entity basis. Intercompany transactions are eliminated in consolidation.

Information about the reportable segments and reconciliation to the Consolidated Financial Statements at December 31, 2019, 2018 and 2017, and for the years then-ended are presented in the tables below.


	Year Ended December 31, 2019
	HarborOne		HarborOne		HarborOne
	Bank		Mortgage		Bancorp, Inc.		Eliminations		Consolidated
	(in thousands)

Net interest and dividend income (expense)	$	109,106	$	1,064	$	(1,108)	$	—	$	109,062
Provision for loan losses		4,747		—		—		—		4,747
Net interest and dividend income (loss), after provision for loan losses		104,359		1,064		(1,108)		—		104,315
Mortgage banking income:
Changes in mortgage servicing rights fair value		(1,431)		(4,810)		—		—		(6,241)
Other		312		43,581		—		—		43,893
Total mortgage banking income (loss)		(1,119)		38,771		—		—		37,652
Other noninterest income (loss)		23,365		(45)		—		—		23,320
Total noninterest income		22,246		38,726		—		—		60,972
Noninterest expense		100,688		39,753		2,170		—		142,611
Income (loss) before income taxes		25,917		37		(3,278)		—		22,676
Provision (benefit) for income taxes		5,019		(77)		(534)		—		4,408
Net income (loss)	$	20,898	$	114	$	(2,744)	$	—	$	18,268

Total assets at year end	$	3,925,328	$	165,863	$	701,181	$	(733,451)	$	4,058,921
Goodwill at year end	$	59,042	$	10,760	$	—	$	—	$	69,802


	Year Ended December 31, 2018

	HarborOne		HarborOne		HarborOne
	Bank		Mortgage		Bancorp Inc.		Eliminations		Consolidated
	(in thousands)

Net interest and dividend income	$	88,478	$	1,018	$	39,434	$	(40,000)	$	88,930
Provision for loan losses		3,828		—		—		—		3,828
Net interest and dividend income, after provision for loan losses		84,650		1,018		39,434		(40,000)		85,102
Mortgage banking income:
Changes in mortgage servicing rights fair value		(375)		(1,021)		—		—		(1,396)
Other		2,024		29,981		—		—		32,005
Total mortgage banking income		1,649		28,960		—		—		30,609
Other noninterest income		18,587		2		—		—		18,589
Total noninterest income		20,236		28,962		—		—		49,198
Noninterest expense		86,586		31,639		1,868		—		120,093
Income (loss) before income taxes		18,300		(1,659)		37,566		(40,000)		14,207
Provision (benefit) for income taxes		3,463		(262)		(388)		—		2,813
Net income (loss)	$	14,837	$	(1,397)	$	37,954	$	(40,000)	$	11,394

Total assets at year end	$	3,657,982	$	89,461	$	391,692	$	(486,014)	$	3,653,121
Goodwill at year end	$	59,582	$	10,506	$	—	$	—	$	70,088


	Year Ended December 31, 2017

	HarborOne		HarborOne		HarborOne
	Bank		Mortgage		Bancorp Inc.		Eliminations		Consolidated
	(in thousands)

Net interest and dividend income	$	72,495	$	1,707	$	146	$	—	$	74,348
Provision for loan losses		2,416		—		—		—		2,416
Net interest and dividend income, after provision for loan losses		70,079		1,707		146		—		71,932
Mortgage banking income:
Changes in mortgage servicing rights fair value		(785)		(1,271)		—		—		(2,056)
Other		2,740		36,511		—		—		39,251
Total mortgage banking income		1,955		35,240		—		—		37,195
Other noninterest income		17,295		44		—		—		17,339
Total noninterest income		19,250		35,284		—		—		54,534
Noninterest expense		74,460		34,181		773		—		109,414
Income (loss) before income taxes		14,869		2,810		(627)		—		17,052
Provision (benefit) for income taxes		7,382		(998)		289		—		6,673
Net income (loss)	$	7,487	$	3,808	$	(916)	$	—	$	10,379

Total assets at year end	$	2,647,510	$	96,462	$	343,896	$	(402,948)	$	2,684,920
Goodwill at year end	$	3,186	$	10,179	$	—	$	—	$	13,365