Trustmark accounts for revenue from contracts with customers in accordance with FASB ASC Topic 606, “Revenue from Contracts with Customers,” which provides that revenue be recognized in a manner that depicts the transfer of goods or services to a customer in an amount that reflects the consideration Trustmark expects to be entitled to in exchange for those goods or services. Revenue from contracts with customers is recognized either over time in a manner that depicts Trustmark’s performance, or at a point in time when control of the goods or services are transferred to the customer. Trustmark’s noninterest income, excluding all of mortgage banking, net and securities gains (losses), net and portions of bank card and other fees and other income, are considered within the scope of FASB ASC Topic 606. Gains or losses on the sale of other real estate, which are included in Trustmark’s noninterest expense as other real estate expense, are also within the scope of FASB ASC Topic 606.

Trustmark records a gain or loss from the sale of other real estate when control of the property transfers to the buyer. Trustmark records the gain or loss from the sale of other real estate in noninterest expense as other real estate expense. Other real estate sales for the three months ended March 31, 2019 resulted in net gains of $122 thousand compared to $414 thousand for the three months ended March 31, 2018.

The following table presents noninterest income disaggregated by reportable operating segment and revenue stream for the periods presented ($ in thousands):

	Three Months Ended March 31, 2019							Three Months Ended March 31, 2018 (1)
	Topic 606		Not Topic 606 (2)			Total		Topic 606		Not Topic 606 (2)			Total
General Banking Segment
Service charges on deposit accounts	$	10,240	$	—		$	10,240	$	10,833	$	—		$	10,833
Bank card and other fees		6,865		302			7,167		6,524		75			6,599
Mortgage banking, net		—		3,442			3,442		—		11,265			11,265
Wealth management		91		—			91		47		—			47
Other, net		2,244		(271	)		1,973		1,424		(408	)		1,016
Total noninterest income	$	19,440	$	3,473		$	22,913	$	18,828	$	10,932		$	29,760

Wealth Management Segment
Service charges on deposit accounts	$	25	$	—		$	25	$	24	$	—		$	24
Bank card and other fees		24		—			24		27		—			27
Wealth management		7,392		—			7,392		7,520		—			7,520
Other, net		236		26			262		15		28			43
Total noninterest income	$	7,677	$	26		$	7,703	$	7,586	$	28		$	7,614

Insurance Segment
Insurance commissions	$	10,871	$	—		$	10,871	$	9,419	$	—		$	9,419
Other, net		4		—			4		—		—			—
Total noninterest income	$	10,875	$	—		$	10,875	$	9,419	$	—		$	9,419

Consolidated
Service charges on deposit accounts	$	10,265	$	—		$	10,265	$	10,857	$	—		$	10,857
Bank card and other fees		6,889		302			7,191		6,551		75			6,626
Mortgage banking, net		—		3,442			3,442		—		11,265			11,265
Insurance commissions		10,871		—			10,871		9,419		—			9,419
Wealth management		7,483		—			7,483		7,567		—			7,567
Other, net		2,484		(245	)		2,239		1,439		(380	)		1,059
Total noninterest income	$	37,992	$	3,499		$	41,491	$	35,833	$	10,960		$	46,793

(1)

During the first quarter of 2019, Trustmark revised the composition of its operating segments by moving the Private Banking Group from the General Banking Segment to the Wealth Management Segment as a result of a change in supervision of this group for segment reporting purposes. The prior period amounts presented include reclassifications to conform to the current period presentation.

(2)

Noninterest income not in scope for FASB ASC Topic 606 includes customer derivatives revenue and miscellaneous credit card fee income within bank card and other fees; mortgage banking, net; amortization of tax credits, accretion of the FDIC indemnification asset, cash surrender value on various life insurance policies, earnings on Trustmark’s non-qualified deferred compensation plans, other partnership investments and rental income within other, net; and security gains (losses), net.