XML 20 R10.htm IDEA: XBRL DOCUMENT
v3.21.2

Revenue Recognition | 6 Months Ended
--- | ---
Jun. 30, 2021
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 six months ended June 30:
| Three months ended
| June 30,
(dollars in thousands) |  |  |  |  |
Noninterest Income | 2021 |  | 2020
In-scope of Topic 606: |  |  |  |  |
Service charges on deposit accounts | $ | 98 |  | $ | 89
ATM fees |  | 107 |  |  | 104
Overdraft fees |  | 230 |  |  | 148
Safe deposit box rental |  | 25 |  |  | 24
Loan related service fees |  | 404 |  |  | 82
Debit card fees |  | 586 |  |  | 369
Fiduciary activities |  | 181 |  |  | 175
Commissions on mutual funds and annuities |  | 29 |  |  | 26
Other income |  | 171 |  |  | 103
Noninterest Income (in-scope of Topic 606) |  | 1,831 |  |  | 1,120
Out-of-scope of Topic 606: |  |  |  |  |
Net realized gains on sales of securities |  | — |  |  | —
Loan servicing fees |  | 53 |  |  | (5)
Gains on sales of loans |  | 109 |  |  | 65
Earnings on and proceeds from bank-owned life insurance |  | 194 |  |  | 212
Noninterest Income (out-of-scope of Topic 606) |  | 356 |  |  | 272
Total Noninterest Income | $ | 2,187 |  | $ | 1,392
| Six months ended
| June 30,
(dollars in thousands) |  |  |  |  |
Noninterest Income | 2021 |  | 2020
In-scope of Topic 606: |  |  |  |  |
Service charges on deposit accounts | $ | 195 |  | $ | 185
ATM fees |  | 207 |  |  | 199
Overdraft fees |  | 458 |  |  | 491
Safe deposit box rental |  | 53 |  |  | 54
Loan related service fees |  | 649 |  |  | 182
Debit card fees |  | 1,078 |  |  | 710
Fiduciary activities |  | 341 |  |  | 328
Commissions on mutual funds and annuities |  | 64 |  |  | 64
Other income |  | 326 |  |  | 239
Noninterest Income (in-scope of Topic 606) |  | 3,371 |  |  | 2,452
Out-of-scope of Topic 606: |  |  |  |  |
Net realized gains on sales of securities |  | 21 |  |  | 38
Loan servicing fees |  | 78 |  |  | 16
Gains on sales of loans |  | 138 |  |  | 121
Earnings on and proceeds from bank-owned life insurance |  | 568 |  |  | 420
Noninterest Income (out-of-scope of Topic 606) |  | 805 |  |  | 595
Total Noninterest Income | $ | 4,176 |  | $ | 3,047

X
- References No definition available. + Details
Name: | us-gaap_RevenueFromContractWithCustomerAbstract
Namespace Prefix: | us-gaap_
Data Type: | xbrli:stringItemType
Balance Type: | na
Period Type: | duration

X
- 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
Name: | us-gaap_RevenueFromContractWithCustomerTextBlock
Namespace Prefix: | us-gaap_
Data Type: | nonnum:textBlockItemType
Balance Type: | na
Period Type: | duration