Note 17 - Revenue From Contracts With Customers

3 Months Ended

Mar. 31, 2024

Notes to Financial Statements

Revenue from Contract with Customer [Text Block]

NOTE 17. 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 March 31,
Dollars in thousands	2024		2023
Service fees on deposit accounts	$	1,723	$	1,392
Bank card revenue		1,833		1,568
Trust and wealth management fees		847		811
Other		97		122
Net revenue from contracts with customers		4,500		3,893
Non-interest income within the scope of other ASC topics		578		493
Total noninterest income	$	5,078	$	4,386