Revenue Recognition Revenue from Contracts with Customers (Notes)

9 Months Ended

Sep. 30, 2019

Revenue from Contracts with Customers [Abstract]

Revenue from Contracts with Customers

REVENUE FROM CONTRACTS WITH CUSTOMERS

Interest income, loan fees, realized securities gains and losses, bank owned life insurance income and mortgage banking revenue are not in the scope of ASC Topic 606, Revenue from Contracts with Customers. With the exception of gains or losses on sales of foreclosed properties, all of our revenue from contracts with customers in the scope of ASC 606 is recognized within Noninterest Income in the Consolidated Statements of Income. Incremental costs of obtaining a contract are expensed when incurred when the amortization period is one year or less.

The following table illustrates our total non-interest income segregated by revenues within the scope of ASC Topic 606 and those which are within the scope of other ASC Topics: 

	Three Months Ended September 30,				Nine Months Ended September 30,
Dollars in thousands	2019		2018		2019		2018
Service fees on deposit accounts	$	1,312	$	1,215	$	3,716	$	3,421
Bank card revenue	924		793		2,631		2,343
Trust and wealth management fees	632		687		1,830		2,026
Insurance commissions	40		1,062		1,821		3,188
Other	66		53		224		189
Net revenue from contracts with customers	2,974		3,810		10,222		11,167
Non-interest income within the scope of other ASC topics	785		401		4,577		2,068
Total noninterest income	$	3,759	$	4,211	$	14,799	$	13,235