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REVENUE RECOGNITION
9 Months Ended
Sep. 30, 2022
Revenue from Contract with Customer [Abstract]  
REVENUE RECOGNITION REVENUE RECOGNITION
The following table presents noninterest income, segregated by revenue streams, in-scope and out-of-scope of Topic 606 - Revenue From Contracts With Customers, for the periods indicated:
Three Months Ended
September 30,
Nine Months Ended
September 30,
($ in thousands)2022202120222021
Noninterest income
In scope of Topic 606
Deposit service fees$1,486 $913 $4,767 $2,548 
Debit card fees472 451 1,467 1,333 
Other240 146 536 327 
Noninterest income (in-scope of Topic 606)2,198 1,510 6,770 4,208 
Noninterest income (out-of-scope of Topic 606)3,483 4,009 12,007 9,563 
Total noninterest income$5,681 $5,519 $18,777 $13,771 

We do not typically enter into long-term revenue contracts with clients and as of September 30, 2022 and December 31, 2021, we did not have any significant contract balances within the scope of Topic 606. As of September 30, 2022, we did not capitalize any revenue contract acquisition costs.
Sale-leaseback Transactions
In January 2022, we completed a sale-leaseback transaction for $2.4 million and recognized a gain of $771 thousand. In September 2021, we also completed a sale-leaseback transaction in which we sold a branch building for $4.2 million and recognized a gain of $841 thousand. Gains related to sale-leaseback are included in other income in the accompanying consolidated statements of operations.