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Revenue Recognition | 9 Months Ended
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Sep. 30, 2020
Revenue Recognition [Abstract] |
Revenue Recognition | 2. Revenue Recognition Under ASC Topic 606, management determined that the primary sources of revenue emanating from interest and dividend income on loans and investments along with noninterest revenue resulting from investment security gains, loan servicing, gains on the sale of loans sold and earnings on bank-owned life insurance are not within the scope of this Topic. The following presents noninterest income, segregated by revenue streams in-scope and out-of-scope of Topic 606, for the three and nine months ended September 30:
| Three months ended
| September 30,
(dollars in thousands) |  |  |  |  |
Noninterest Income | 2020 |  | 2019
In-scope of Topic 606: |  |  |  |  |
Service charges on deposit accounts | $ | 93 |  | $ | 72
ATM fees |  | 155 |  |  | 106
Overdraft fees |  | 224 |  |  | 323
Safe deposit box rental |  | 26 |  |  | 22
Loan related service fees |  | 282 |  |  | 228
Debit card fees |  | 443 |  |  | 370
Fiduciary activities |  | 205 |  |  | 167
Commissions on mutual funds and annuities |  | 26 |  |  | 30
Other income |  | 152 |  |  | 143
Noninterest Income (in-scope of Topic 606) |  | 1,606 |  |  | 1,461
Out-of-scope of Topic 606: |  |  |  |  |
Net realized gains on sales of securities |  | 33 |  |  | 169
Loan servicing fees |  | 52 |  |  | 15
Gains on sales of loans |  | 164 |  |  | 15
Earnings on and proceeds from bank-owned life insurance |  | 217 |  |  | 222
Noninterest Income (out-of-scope of Topic 606) |  | 466 |  |  | 421
Total Noninterest Income | $ | 2,072 |  | $ | 1,882
| Nine months ended
| September 30,
(dollars in thousands) |  |  |  |  |
Noninterest Income | 2020 |  | 2019
In-scope of Topic 606: |  |  |  |  |
Service charges on deposit accounts | $ | 278 |  | $ | 205
ATM fees |  | 354 |  |  | 287
Overdraft fees |  | 715 |  |  | 1,017
Safe deposit box rental |  | 79 |  |  | 71
Loan related service fees |  | 464 |  |  | 451
Debit card fees |  | 1,154 |  |  | 1,067
Fiduciary activities |  | 533 |  |  | 454
Commissions on mutual funds and annuities |  | 89 |  |  | 111
Other income |  | 391 |  |  | 379
Noninterest Income (in-scope of Topic 606) |  | 4,057 |  |  | 4,042
Out-of-scope of Topic 606: |  |  |  |  |
Net realized gains on sales of securities |  | 71 |  |  | 233
Loan servicing fees |  | 68 |  |  | 53
Gains on sales of loans |  | 285 |  |  | 125
Earnings on and proceeds from bank-owned life insurance |  | 638 |  |  | 630
Noninterest Income (out-of-scope of Topic 606) |  | 1,062 |  |  | 1,041
Total Noninterest Income | $ | 5,119 |  | $ | 5,083

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- Definition The entire disclosure of revenue from contract with customer to transfer good or service and to transfer nonfinancial asset. Includes, but is not limited to, disaggregation of revenue, credit loss recognized from contract with customer, judgment and change in judgment related to contract with customer, and asset recognized from cost incurred to obtain or fulfill contract with customer. Excludes insurance and lease contracts. + References Reference 1: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -URI http://asc.fasb.org/topic&trid=49130388 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 10 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130551-203045 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 13 -Subparagraph (b)(2) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130556-203045 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (b) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130550-203045 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (e) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (a) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (d) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130558-203045 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Publisher FASB -Name Accounting Standards Codification -Topic 606 -SubTopic 10 -Section 50 -Paragraph 12 -Subparagraph (c) -URI http://asc.fasb.org/extlink&oid=121604090&loc=SL49130554-203045 + Details
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