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Other Operating Income and Expense | 12 Months Ended
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Dec. 31, 2020
Other Income and Expenses [Abstract] |
Other Operating Income and Expense | Other Operating Income and Expense Other operating income and other operating expense include the following items greater than 1% of revenues.
For the years ended December 31, | 2020 |  | 2019 |  | 2018
Other operating income |  |  |  |  |
ATM and debit card income | $ | 4,138,000 |  |  | $ | 3,956,000 |  |  | $ | 3,556,000 |
Loan processing fees | 1,200,000 |  |  | 812,000 |  |  | 711,000 |
Other operating expense |  |  |  |  |
Advertising and marketing expense | $ | 983,000 |  |  | $ | 1,174,000 |  |  | $ | 1,165,000 |
Accounting and auditing expenses | 788,000 |  |  | 828,000 |  |  | 837,000 |
ATM and interchange expense | 1,253,000 |  |  | 1,176,000 |  |  | 995,000 |
Swap termination expense | 1,756,000 |  |  | — |  |  | — |

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- Definition The entire disclosure for other income or other expense items (both operating and nonoperating). Sources of nonoperating income or nonoperating expense that may be disclosed, include amounts earned from dividends, interest on securities, profits (losses) on securities, net and miscellaneous other income or income deductions. + References Reference 1: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 720 -URI http://asc.fasb.org/topic&trid=2122503 Reference 2: http://fasb.org/us-gaap/role/ref/legacyRef -Publisher FASB -Name Accounting Standards Codification -Topic 610 -URI http://asc.fasb.org/topic&trid=49130413 + Details
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