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Revenue Recognition
 9 Months Ended
Sep. 30, 2023
Revenue from Contract with Customer [Abstract]  
Revenue Recognition

14. REVENUE RECOGNITION

 

The following table presents noninterest income, segregated by revenue streams in-scope and out-of-scope of ASU No. 2014-09 “Revenue from Contracts with Customers (Topic 606)”, for the periods indicated.

 

 

 

Three Months Ended
September 30,

 

 

Nine Months Ended
September 30,

 

 

 

2023

 

 

2022

 

 

2023

 

 

2022

 

 

 

(Dollars in thousands)

 

Noninterest income:

 

 

 

 

 

 

 

 

 

 

 

 

In-scope of Topic 606:

 

 

 

 

 

 

 

 

 

 

 

 

Service charges on deposit accounts

 

$

5,062

 

 

$

5,233

 

 

$

15,244

 

 

$

15,625

 

Trust and investment services

 

 

3,246

 

 

 

2,867

 

 

 

9,475

 

 

 

8,651

 

Bankcard services

 

 

354

 

 

 

376

 

 

 

1,221

 

 

 

1,102

 

Gain/(loss) on sale of other investments

 

 

2,575

 

 

 

—

 

 

 

2,575

 

 

 

—

 

Other

 

 

1,524

 

 

 

1,127

 

 

 

6,818

 

 

 

8,207

 

Noninterest Income (in-scope of Topic 606)

 

 

12,761

 

 

 

9,603

 

 

 

35,333

 

 

 

33,585

 

Noninterest Income (out-of-scope of Topic 606)

 

 

1,548

 

 

 

1,987

 

 

 

4,834

 

 

 

3,939

 

Total noninterest income

 

$

14,309

 

 

$

11,590

 

 

$

40,167

 

 

$

37,524

 

 

Refer to Note 3 – Summary of Significant Accounting Policies and Note 24 – Revenue Recognition, included in our Annual Report on Form 10-K for the year ended December 31, 2022 for a more detailed discussion about noninterest revenue streams that are in-scope of Topic 606.