2.Revenue Recognition

Management has determined that the primary sources of revenue emanating from interest income on loans and investments along with noninterest revenue resulting from investment security gains, loan servicing, gains on the sale of loans, commitment fees, and fees from financial guarantees are not within the scope of ASC 606. As a result, no changes were made during the period related to those sources of revenue.

The following presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the three and six months ended June 30:


		Three months ended
		June 30,

(dollars in thousands)

Noninterest Income		2019		2018
In-scope of Topic 606:
Service charges on deposit accounts	$	66	$	64
ATM fees		91		95
Overdraft fees		343		381
Safe deposit box rental		23		23
Loan related service fees		94		155
Debit card fees		371		338
Fiduciary activities		145		174
Commissions on mutual funds and annuities		26		60
Other income		120		137
Noninterest Income (in-scope of Topic 606)		1,279		1,427

Out-of-scope of Topic 606:
Net realized gains on sales of securities		64		58
Loan servicing fees		24		10
Gains on sales of loans		67		-
Earnings on and proceeds from bank-owned life insurance		207		279
Noninterest Income (out-of-scope of Topic 606)		362		347
Total Noninterest Income	$	1,641	$	1,774


		Six months ended
		June 30,

(dollars in thousands)

Noninterest Income		2019		2018
In-scope of Topic 606:
Service charges on deposit accounts	$	133	$	129
ATM fees		181		191
Overdraft fees		694		765
Safe deposit box rental		49		53
Loan related service fees		223		235
Debit card fees		697		633
Fiduciary activities		287		311
Commissions on mutual funds and annuities		81		103
Other income		235		276
Noninterest Income (in-scope of Topic 606)		2,580		2,696

Out-of-scope of Topic 606:
Net realized gains on sales of securities		64		200
Loan servicing fees		39		20
Gains on sales of loans		110		-
Earnings on and proceeds from bank-owned life insurance		408		552
Noninterest Income (out-of-scope of Topic 606)		621		772
Total Noninterest Income	$	3,201	$	3,468