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Revenue Recognition | 9 Months Ended
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Sep. 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 nine months ended September 30:
| Three months ended
| September 30,
(dollars in thousands) |  |  |  |  |
Noninterest Income | 2023 |  | 2022
In-scope of Topic 606: |  |  |  |  |
Service charges on deposit accounts | $ | 108 |  | $ | 107
ATM fees |  | 120 |  |  | 127
Overdraft fees |  | 334 |  |  | 305
Safe deposit box rental |  | 23 |  |  | 24
Loan related service fees |  | 146 |  |  | 104
Debit card fees |  | 591 |  |  | 624
Fiduciary activities |  | 246 |  |  | 219
Commissions on mutual funds and annuities |  | 167 |  |  | 31
Gains on sales of other real estate owned |  | 13 |  |  | —
Other income |  | 174 |  |  | 345
Noninterest Income (in-scope of Topic 606) |  | 1,922 |  |  | 1,886
Out-of-scope of Topic 606: |  |  |  |  |
Net realized gains (losses) on sales of securities |  | — |  |  | —
Loan servicing fees |  | 38 |  |  | 24
Gains on sales of loans |  | 18 |  |  | 1
Earnings on and proceeds from bank-owned life insurance |  | 328 |  |  | 267
Noninterest Income (out-of-scope of Topic 606) |  | 384 |  |  | 292
Total Noninterest Income | $ | 2,306 |  | $ | 2,178
| Nine months ended
| September 30,
(dollars in thousands) |  |  |  |  |
Noninterest Income | 2023 |  | 2022
In-scope of Topic 606: |  |  |  |  |
Service charges on deposit accounts | $ | 322 |  | $ | 312
ATM fees |  | 332 |  |  | 340
Overdraft fees |  | 995 |  |  | 909
Safe deposit box rental |  | 71 |  |  | 70
Loan related service fees |  | 430 |  |  | 626
Debit card fees |  | 1,726 |  |  | 1,879
Fiduciary activities |  | 688 |  |  | 634
Commissions on mutual funds and annuities |  | 228 |  |  | 98
Gains on sales of other real estate owned |  | 13 |  |  | 427
Other income |  | 520 |  |  | 1,760
Noninterest Income (in-scope of Topic 606) |  | 5,325 |  |  | 7,055
Out-of-scope of Topic 606: |  |  |  |  |
Net realized gains (losses) on sales of securities |  | (209) |  |  | —
Loan servicing fees |  | 88 |  |  | 58
Gains on sales of loans |  | 27 |  |  | 1
Earnings on and proceeds from bank-owned life insurance |  | 770 |  |  | 892
Noninterest Income (out-of-scope of Topic 606) |  | 676 |  |  | 951
Total Noninterest Income | $ | 6,001 |  | $ | 8,006

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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 -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 9 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-9 Reference 2: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 10 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-10 Reference 3: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 15 -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-15 Reference 4: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (a) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12 Reference 5: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (b) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12 Reference 6: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (c) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12 Reference 7: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (d) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12 Reference 8: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 12 -Subparagraph (e) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-12 Reference 9: http://www.xbrl.org/2003/role/disclosureRef -Topic 606 -SubTopic 10 -Name Accounting Standards Codification -Section 50 -Paragraph 13 -Subparagraph (b)(2) -Publisher FASB -URI https://asc.fasb.org//1943274/2147479806/606-10-50-13 Reference 10: http://www.xbrl.org/2003/role/disclosureRef -Name Accounting Standards Codification -Topic 606 -Publisher FASB -URI https://asc.fasb.org//606/tableOfContent + Details
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