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REVENUE FROM CONTRACTS WITH CUSTOMERS REVENUE FROM CONTRACS WITH CUSTOMERS
9 Months Ended
Sep. 30, 2024
Revenue from Contract with Customer [Abstract]  
REVENUE FROM CONTRACTS WITH CUSTOMERS REVENUE FROM CONTRACTS WITH CUSTOMERS
A portion of the Company's non-interest income is derived from contracts with customers, and, as such, the revenue recognized depicts the transfer of promised goods or services to its customers in an amount that reflects the consideration to which the entity expects to be entitled in exchange for those goods or services. The Company considers the terms of the contract and all relevant facts and circumstances when applying this guidance.

The Company has disaggregated its revenue from contracts with customers into categories based on the nature of the revenue. The categorization of revenues from contracts with customers that are within the scope of ASC 606 closely aligns with the presentation of revenue categories presented within non-interest income on the consolidated statements of income. The following table presents the revenue streams within the scope of ASC 606 for the periods indicated:
Location on Consolidated Statements of Income
Three Months Ended
September 30,
Nine Months Ended
September 30,
(In thousands)2024202320242023
Debit card interchange incomeDebit card income$3,169 $3,130 $9,104 $9,147 
Services charges on deposit accountsService charges on deposit accounts2,168 2,040 6,308 5,737 
Fiduciary services incomeIncome from fiduciary services1,817 1,641 5,436 5,016 
Investment program incomeBrokerage and insurance commissions1,414 1,217 4,094 3,462 
Other non-interest incomeOther income508 505 1,371 1,392 
Total non-interest income within the scope of ASC 606
9,076 8,533 26,313 24,754 
Total non-interest income not in scope of ASC 606 (1)
2,330 (3,461)6,060 294 
Total non-interest income$11,406 $5,072 $32,373 $25,048 
(1)    Non-interest income for the three and nine months ended September 30, 2023 includes a $5.3 million pre-tax loss on the sale of investment securities.
In each of the revenue streams identified above, there were no significant judgments made in determining or allocating the transaction price, as the consideration and services are generally explicitly identified in the associated contracts.