XML 110 R23.htm IDEA: XBRL DOCUMENT v3.20.1
Revenue from Contract with Customer
 3 Months Ended
Mar. 31, 2020
Revenue from Contract with Customer [Abstract]  
Revenue from Contract with Customer [Text Block] Revenue from Contracts with Customers The core principle of ASU 2014-09, "Revenue from Contracts with Customers," is that an entity should recognize revenue to reflect the transfer of promised goods or services to customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. For the three months ended March 31, 2020, approximately 62% of the Company’s total revenue was comprised of net interest income, which is not within the scope of this guidance. Of the remaining revenue, those items that were subject to this guidance mainly included fees for bank card, trust, deposit account services and consumer brokerage services.
The following table disaggregates non-interest income subject to ASU 2014-09 by major product line.

Three Months Ended March 31
(In thousands)20202019
Bank card transaction fees$40,200  $39,644  
Trust fees39,965  37,256  
Deposit account charges and other fees23,677  23,018  
Consumer brokerage services4,077  3,747  
Other non-interest income8,709  8,372  
Total non-interest income from contracts with customers116,628  112,037  
Other non-interest income (1)
7,035  9,203  
Total non-interest income$123,663  $121,240  
(1) This revenue is not within the scope of ASU 2014-09, and includes fees relating to capital market activities, loan fees and sales, derivative instruments, standby letters of credit and various other transactions.
For bank card transaction fees, the majority of debit and credit card fees are earned in the Consumer segment, while corporate card and merchant fees are earned in the Commercial segment. The Consumer and Commercial segments each contribute approximately half of the Company's deposit account charge revenue. All trust fees and nearly all of the consumer brokerage services income are earned in the Wealth segment. 

The following table presents the opening and closing receivable balances for the three month periods ended March 31, 2020 and 2019 for the Company’s significant revenue categories subject to ASU 2014-09.

(In thousands)March 31, 2020December 31, 2019March 31, 2019December 31, 2018
Bank card transaction fees$9,692  $13,915  $11,016  $13,035  
Trust fees2,625  2,093  2,720  2,721  
Deposit account charges and other fees5,002  6,523  5,265  6,107  
Consumer brokerage services1,029  596  526  559  

For these revenue categories, none of the transaction price has been allocated to performance obligations that are unsatisfied as of the end of a reporting period.