Revenue Recognition (Tables)

3 Months Ended

Mar. 31, 2020

The following table summarizes the point of revenue recognition and the income recognized for each of the revenue streams for the three months ended March 31, 2020 and 2019, respectively:

	Point of Revenue	For the Three Months Ended March 31,
(unaudited, in thousands)	Recognition	2020		2019
Revenue Streams
Trust fees
Trust account fees	Over time	$	4,857	$	5,056
WesMark fees	Over time		2,095		2,059
Total trust fees			6,952		7,115
Service charges on deposits
Commercial banking fees	Over time		585		468
Personal service charges	At a point in time and over time		6,032		6,081
Total service charges on deposits			6,617		6,549
Net securities brokerage revenue
Annuity commissions	At a point in time		1,038		1,362
Equity and debt security trades	At a point in time		159		102
Managed money	Over time		235		157
Trail commissions	Over time		247		239
Total net securities brokerage revenue			1,679		1,860

Debit card sponsorship income (1)	At a point in time and over time		708		—
Payment processing fees (1)	At a point in time and over time		680		648
Electronic banking fees	At a point in time		4,254		5,892
Mortgage banking income	At a point in time		1,276		1,056
Net gain on other real estate owned and other Assets	At a point in time		169		136

⁽¹⁾	^{Debit card sponsorship income and payment processing fees are included in other non-interest income.}