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Revenue Recognition | 6 Months Ended
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Jun. 30, 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 and six months ended June 30:
| Three months ended
| June 30,
(dollars in thousands) |  |  |  |  |
Noninterest Income | 2023 |  | 2022
In-scope of Topic 606: |  |  |  |  |
Service charges on deposit accounts | $ | 110 |  | $ | 106
ATM fees |  | 106 |  |  | 108
Overdraft fees |  | 342 |  |  | 316
Safe deposit box rental |  | 22 |  |  | 23
Loan related service fees |  | 131 |  |  | 252
Debit card fees |  | 576 |  |  | 627
Fiduciary activities |  | 229 |  |  | 214
Commissions on mutual funds and annuities |  | 36 |  |  | 26
Gains on sales of other real estate owned |  | — |  |  | —
Other income |  | 174 |  |  | 351
Noninterest Income (in-scope of Topic 606) |  | 1,726 |  |  | 2,023
Out-of-scope of Topic 606: |  |  |  |  |
Net realized gains (losses) on sales of securities |  | (212) |  |  | —
Loan servicing fees |  | 30 |  |  | 17
Gains on sales of loans |  | 10 |  |  | —
Earnings on and proceeds from bank-owned life insurance |  | 229 |  |  | 449
Noninterest Income (out-of-scope of Topic 606) |  | 57 |  |  | 466
Total Noninterest Income | $ | 1,783 |  | $ | 2,489
| Six months ended
| June 30,
(dollars in thousands) |  |  |  |  |
Noninterest Income | 2023 |  | 2022
In-scope of Topic 606: |  |  |  |  |
Service charges on deposit accounts | $ | 214 |  | $ | 205
ATM fees |  | 212 |  |  | 213
Overdraft fees |  | 661 |  |  | 604
Safe deposit box rental |  | 48 |  |  | 46
Loan related service fees |  | 284 |  |  | 522
Debit card fees |  | 1,135 |  |  | 1,255
Fiduciary activities |  | 441 |  |  | 416
Commissions on mutual funds and annuities |  | 61 |  |  | 66
Gains on sales of other real estate owned |  | — |  |  | 427
Other income |  | 346 |  |  | 1,414
Noninterest Income (in-scope of Topic 606) |  | 3,402 |  |  | 5,168
Out-of-scope of Topic 606: |  |  |  |  |
Net realized gains (losses) on sales of securities |  | (209) |  |  | —
Loan servicing fees |  | 50 |  |  | 35
Gains on sales of loans |  | 10 |  |  | —
Earnings on and proceeds from bank-owned life insurance |  | 442 |  |  | 625
Noninterest Income (out-of-scope of Topic 606) |  | 293 |  |  | 660
Total Noninterest Income | $ | 3,695 |  | $ | 5,828

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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 https://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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&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 https://asc.fasb.org/extlink&oid=126920106&loc=SL49130554-203045 + Details
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