Revenue Recognition Revenue from Contracts with Customers (Notes)

9 Months Ended

Sep. 30, 2021

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	2021		2020		2021		2020
Service fees on deposit accounts	$	1,338	$	1,138	$	3,530	$	3,283
Bank card revenue	1,509		1,237		4,369		3,257
Trust and wealth management fees	718		622		2,039		1,870
Other	163		113		432		367
Net revenue from contracts with customers	3,728		3,110		10,370		8,777
Non-interest income within the scope of other ASC topics	839		3,097		3,886		5,530
Total noninterest income	$	4,567	$	6,207	$	14,256	$	14,307