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Revenue Recognition (Tables)

12 Months Ended

Dec. 31, 2018

Revenue Recognition and Deferred Revenue [Abstract]

Revenue Recognition, Transition Adjustment [Table Text Block]

The impact on the condensed consolidated statements of income of adopting ASC 606 as of December 31 is outlined below:

	2018
	As Reported				Under Legacy GAAP				Impact of ASC 606
	(dollars in thousands)
Noninterest Income
Net securities gains	$	8,102			$	8,102			$	—
Trust income	7,901				7,901				—
Service charges on deposit accounts	18,175				18,175				—
Insurance and retail brokerage commissions	7,426				9,893				(2,467		)
Income from bank owned life insurance	6,686				6,686				—
Gain on sale of mortgage loans	5,436				5,436				—
Gain on sale of other loans and assets	5,273				5,273				—
Card-related interchange income	20,187				20,187				—
Derivatives mark to market	787				787				—
Swap fee income	1,874				1,874				—
Other income	6,790				7,693				(903		)
Total noninterest income	88,637				92,007				(3,370		)
Noninterest Expense
Salaries and employee benefits	105,115				107,582				(2,467		)
Net occupancy expense	17,219				17,219				—
Furniture and equipment expense	14,247				14,247				—
Data processing expense	10,470				10,849				(379		)
Advertising and promotion expense	3,956				3,956				—
Pennsylvania shares tax expense	4,875				4,875				—
Intangible amortization	3,217				3,217				—
Collection and repossession expense	2,762				2,762				—
Other professional fees and services	4,473				4,473				—
FDIC insurance	2,007				2,007				—
Loss on sale or write-down of assets	1,080				1,080				—
Litigation and operational losses	1,162				1,162				—
Merger and acquisition related	1,637				1,637				—
Other operating expenses	23,336				23,860				(524		)
Total noninterest expense	$	195,556			$	198,926			(3,370		)
Net Impact									$	—

Disaggregation of Revenue [Table Text Block]

The following presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606 for the year ended December 31:

	2018				2017				2016
	(dollars in thousands)
Noninterest Income
In-scope of Topic 606:
Trust income	$	7,901			$	7,098			$	5,366
Service charges on deposit accounts	18,175				18,579				15,869
Insurance and retail brokerage commissions	7,426				8,807				7,964
Card-related interchange income	20,187				18,780				14,955
Gain on sale of other loans and assets	982				1,005				1,389
Other income	3,708				4,328				3,638
Noninterest Income (in-scope of Topic 606)	58,379				58,597				49,181
Noninterest Income (out-of-scope of Topic 606)	30,258				21,734				15,418
Total Noninterest Income	$	88,637			$	80,331			$	64,599

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- Definition

Revenue Recognition, Transition Adjustment [Table Text Block]

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Tabular disclosure of disaggregation of revenue into categories depicting how nature, amount, timing, and uncertainty of revenue and cash flows are affected by economic factor.

+ References

Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef
-Publisher FASB
-Name Accounting Standards Codification
-Topic 606
-SubTopic 10
-Section 50
-Paragraph 5
-URI http://asc.fasb.org/extlink&oid=109196051&loc=SL49130545-203045

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