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Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 2022

The following table summarizes the point of revenue recognition and the income recognized for each of the revenue streams:


		For the Years Ended December 31,
(in thousands)	Point of Revenue Recognition	2022		2021		2020
Revenue Streams
Trust fees
Trust account fees	Over time	$	19,134	$	19,717	$	17,753
WesMark fees	Over time		8,417		9,794		8,582
Total trust fees			27,551		29,511		26,335
Service charges on deposits
Commercial banking fees	Over time		2,372		2,088		2,337
Personal service charges	At a point in time and over time		23,909		20,324		19,606
Total service charges on deposits			26,281		22,412		21,943
Net securities brokerage revenue
Annuity commissions	At a point in time		7,258		4,331		3,906
Equity and debt security trades	At a point in time		87		242		349
Managed money	Over time		1,215		1,201		952
Trail commissions	Over time		965		1,122		982
Total net securities brokerage revenue			9,525		6,896		6,189

Debit card sponsorship income (1)	At a point in time and over time		—		646		2,792
Payment processing fees (1)	At a point in time and over time		3,352		3,100		3,010
Electronic banking fees	At a point in time		20,002		19,318		17,524
Mortgage banking income	At a point in time		5,129		19,528		22,736
Net gain on other real estate owned and other assets (2)	At a point in time		482		4,816		103

(1)

Debit card sponsorship income and payment processing fees are included in other non-interest income.

(2)

The portion of this line item relating to the sale and change in the fair value of the underlying investments funded by Wesbanco CDC is not within the scope of ASC 606, and totaled (losses) gains of ($1.0) million, $3.8 million and ($0.1) million for the years ended December 31, 2022, 2021 and 2020, respectively.