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Revenue Recognition
 3 Months Ended
Mar. 31, 2023
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 months ended March 31:

Three months ended

March 31,

(dollars in thousands)

Noninterest Income

2023

2022

In-scope of Topic 606:

Service charges on deposit accounts

$

103

$

99

ATM fees

106

105

Overdraft fees

320

288

Safe deposit box rental

26

22

Loan related service fees

153

269

Debit card fees

559

628

Fiduciary activities

212

202

Commissions on mutual funds and annuities

26

41

Gains on sales of other real estate owned

—

427

Other income

172

1,063

Noninterest Income (in-scope of Topic 606)

1,677

3,144

Out-of-scope of Topic 606:

Net realized gains on sales of securities

2

—

Loan servicing fees

20

18

Earnings on and proceeds from bank-owned life insurance

213

176

Noninterest Income (out-of-scope of Topic 606)

235

194

Total Noninterest Income

$

1,912

$

3,338