Segment and Related Information

The Company has two reportable segments, community banking and trust and investment services.

Community banking involves making loans to and generating deposits from individuals and businesses. All assets and liabilities of the Company are allocated to community banking. Investment income from securities is also allocated to the community banking segment. Loan fee income, service charges from deposit accounts, and non-deposit fees such as automated teller machine fees and insurance commissions generate additional income for the community banking segment.

Trust and investment services include estate planning, trust account administration, investment management, and retail brokerage. Investment management services include purchasing equity, fixed income, and mutual fund investments for customer accounts. The trust and investment services segment receives fees for investment and administrative services.

Amounts shown in the "Other" column includes activities of the Company which are primarily debt service and corporate items.

Segment information as of and for the three and nine months ended September 30, 2019 and 2018 (unaudited), is shown in the following tables (dollars in thousands):



	Three Months Ended September 30, 2019
	Community Banking		Trust and Investment Services		Other			Intersegment Eliminations			Total
Interest income	$	24,841	$	—	$	117		$	—		$	24,958
Interest expense	3,818		—		518			—			4,336
Noninterest income	2,995		1,162		14			—			4,171
Income (loss) before income taxes	11,150		589		(726		)	—			11,013
Net income (loss)	8,807		458		(573		)	—			8,692
Depreciation and amortization	992		2		—			—			994
Total assets	2,441,553		24		356,511			(343,559		)	2,454,529
Goodwill	84,633		—		—			—			84,633
Capital expenditures	771		—		—			—			771



	Three Months Ended September 30, 2018
	Community Banking		Trust and Investment Services		Other			Intersegment Eliminations			Total
Interest income	$	17,124	$	—	$	93		$	—		$	17,217
Interest expense	2,078		—		388			—			2,466
Noninterest income	2,287		1,173		(80		)	—			3,380
Income (loss) before income taxes	7,228		634		(612		)	—			7,250
Net income (loss)	5,763		506		(484		)	—			5,785
Depreciation and amortization	487		2		—			—			489
Total assets	1,796,677		18		244,124			(234,328		)	1,806,491
Goodwill	43,872		—		—			—			43,872
Capital expenditures	390		—		—			—			390



	Nine Months Ended September 30, 2019
	Community Banking		Trust and Investment Services		Other			Intersegment Eliminations			Total
Interest income	$	67,942	$	—	$	323		$	—		$	68,265
Interest expense	10,174		—		1,412			—			11,586
Noninterest income	7,598		3,342		364			—			11,304
Income (loss) before income taxes	18,096		1,628		(2,772		)	—			16,952
Net income (loss)	14,477		1,293		(2,305		)	—			13,465
Depreciation and amortization	2,459		6		—			—			2,465
Total assets	2,441,553		24		356,511			(343,559		)	2,454,529
Goodwill	84,633		—		—			—			84,633
Capital expenditures	2,063		7		—			—			2,070



	Nine Months Ended September 30, 2018
	Community Banking		Trust and Investment Services		Other			Intersegment Eliminations			Total
Interest income	$	50,604	$	—	$	273		$	—		$	50,877
Interest expense	5,787		—		1,008			—			6,795
Noninterest income	6,461		3,479		336			—			10,276
Income (loss) before income taxes	21,325		1,654		(1,132		)	—			21,847
Net income (loss)	17,141		1,330		(894		)	—			17,577
Depreciation and amortization	1,568		8		—			—			1,576
Total assets	1,796,677		18		244,124			(234,328		)	1,806,491
Goodwill	43,872		—		—			—			43,872
Capital expenditures	1,322		—		—			—			1,322