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REVENUE RECOGNITION
9 Months Ended
Sep. 30, 2023
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)2023202220232022
Noninterest income
In scope of Topic 606
Deposit service fees$1,508 $1,486 $4,148 $4,767 
Debit card fees417 472 1,217 1,467 
Other214 240 913 536 
Noninterest income (in-scope of Topic 606)2,139 2,198 6,278 6,770 
Noninterest income (out-of-scope of Topic 606)48,639 3,483 58,383 12,007 
Total noninterest income$50,778 $5,681 $64,661 $18,777 

We do not typically enter into long-term revenue contracts with clients and as of September 30, 2023 and December 31, 2022, we did not have any significant contract balances within the scope of Topic 606 and 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 $0.8 million. Gains related to sale-leaseback are included in other income in the accompanying consolidated statements of operations.